Probably replace the valves, seats, and guides.
HAM will likely go further than that, and it may cost more than $200. He'll time-cert the plug bosses, replace all the studs including S/S exhaust studs, mabye upgrade the valves, and springs too depending on how hard you want to turn it.
Len has done 2 sets of heads for me so far, a set for my 2270, and a set for a customer with a 914 2.0. His work is EXCELLENT :agree: and very thourough with great attention to detail (he radiused my valve stems for Christ's sake

) He stays pretty busy, so count on 2-3 months turn around time.
Go ahead an get in line for the lifters now too, 'cause it took me 6 months to get mine

.
PARTS:
1.7 litre rockers
Hydro-cam havin' 2.0 litre Vanagon rocker spacers (they're solid)
911 valve adjusters (they swivel)
Schaedeck 30mm Type I oil pump
WebCam cam gear clearanced for the oil pump
Full-flow pump cover (if you want more oil volume than the stock filter)
A pair of DRLA40's from eBay carb man in Italy
Linkage, hex bar and filters from CB
Intakes from AC.net (tall one's, for use with the DTM)
Ahnendorp/BAS header, or Tangerine superheader ($$$$)
Ask Jake about some sealing tins if you didn't get any with your DTM, or I have the templates to roll your own if you need 'em.