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LT4s came with really really good heads if they are at all salvageable have them ported and polished by CNC down in south florida with a stage three 5 angle valve job! you wont be sorry you did! ppl have picked up over 20hp with this done on an otherwise stock engine
I'd say that if you're going to have them ported and polished, at least do some homework and give all of the shops a call and ask them for flow #'s and price. GTP, Moore, CNC, and I'm sure I'm missing some others.
As many bolts as we have in out heads compared to Mustangs it is usually hard to blow a head gasket. Did you over heat or go through high water? If you pull them might as well get them ported. IF you got the time throw in a cam to compliment the heads. And since you have to pull the exhaust manifolds, headers.