i certainly appreciate the input. mikey, i believe you are absolutely correct in that the difference was strickly in the "quality" of the head as it related to valve size. while i realize that CR wouldn't be altered to any great extent, my thinking was simply that it might just help out a bit (a kind of cheap fix if you will) without major cost and alterations at this time (i also find a very tight budget at this time. i just bought an entire interior replacement from wall to wall, ceiling to floor, to restore the interior of my 78 pace car, so $$ is a bit tight at this point).
i wasn't looking to burn up a quarter mile, chop 3 seconds of a track time, or blow the next porsche i find next to me at a light, into the weeds. as you all know late 70's C3s aren't exactly known for their "throw you back in your seat" power ratings. i have eliminated the cat on the car and replaced the exhaust system with 2 1/2" non mufflered pipes (use only a resonator in the monza style tips). went to a dual snorkle air cleaner, all the non expensive type improvements to try to help the situation out until i can fork over the $$ for the engine rebuild. my objective was to simply get a bit more out of the engine with the heads (if in fact it would help) because once again, it appears the price might be right.
once again, thanks for all the input and opinions, it is greatly appreciated.
steve