the thing about small valve vs big valve gen 1, gen 2 heads is if you need another set of heads for a sbc gen 1 or gen ii, the big valve heads with different combustion chamber sizes are more common, nobody wants the small valve heads anymore cause they don't flow as good as the big valves do, anything you can do to increase air intake and exhaust output makes the engine happier and will give you more performance, you're strangling it with small valves. You're also usually not paying more money for bigger valves, better valve springs. Even if you're not going to use them to their full poiential, it gives you scalibility, flexibility when you want to upgrade, down the road like a cam swap or some kind of power adder.
I'm not advocating replacing anything that's not broke, worn out, but if you gotta replace don't limit your scalibility from the get go by putting in small valve heads on a new or rebuilt gen 1 or 2 sbc.