Forged internals? That is a ridiculous steal if so. I'm not a huge fan of B heads at all. Don't like the secondary ports getting gunked up and dealing with IMRCs although you can delete them. With Lincoln Continental heads going for $200 I see 0 reason not to upgrade to the C heads. Even the unrevised C heads are better than the B heads and any good porter can do a little work on the short turn radius and unshroud the valves to make them flow better than the revised heads. Also ppl want an arm and a leg for the 96-98 Cobra intakes and $150 for even used throttle cables because they are discontinued. Blah.
Edit:
Also getting back on topic for the 2V to 4V swap. Another thing people always think is "4v heads are so much more money than 2V heads". This is false if you are going with TFS heads. Full port jobs and having the 4V heads completely gone through is around $2k and you bring the heads so around $2200 if you got a good price on your C heads. That's what TFS heads cost.
You can also save money going with 96-98 Cobra cams vs paying $700 for 2V cams. However, you can get a set of ported PI heads for $1500 which will support more than most ppl are looking to make and then sell your 2V heads for a few $hundred to bring it down to $1300 or so. Also the 2V has the benefit of less parasitic drivetrain loss, more room in the engine bay, lighter weight and honestly less to go wrong.
I still think of going 4V sometimes though. I need to get a quote from my porter or just bringing unrevised C heads up to a little better than Revised C head spec and rolling with some 96-98 Cobra cams and a Terminator blower setup. Honestly might be cheaper than a 2V Tork Tech/KB setup.
Still gotta do some pricing but I've got $4k on my last bonus payment dropping in the spring and already shotgunned it and the wife is OK with it. $4k with my penchant for used parts will probably get me a motor and a good 3650 trans. For the rear I may have to skim a little of tax returns and not mention it... lol.
edit 2: There is NOTHING wrong with used parts either. I built a 302 from scratch for $2500 that made 301/325 to the wheels with ****ty longtubes and shot fuel injectors. I'm pretty sure with some more tuning, headers that weren't mismatched to the ports of the heads and fresh fuel injectors it would have made 325+ to the wheels easy.