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IF you were to install new valves you need to do a valve job, which means grinding the seats and lapping the valves in, you can't just replace valves, if you have scratched the seats at all you will not be able to get a good seal and most likely will have backfire issues.
I have installed plenty of new valves on engines that ran fine prior to dissassembly, and they test fine on leakdown tests afterwards. Of course its a matter of opinion, and budget. I however am a tightass, and always install new valves upon dissassembly and rarely grind the seats when doing so, unless damage was visible or they leaked on a bench test with new valves. You results may vary...The last 10 or so engines I built, ran excellent and made killer HP for whatever they were.
If you are referring to damaging the seats while trying to polish the chambers without valves installed, than I agree 100% that a grind and lap in would be required. I have never damaged a seat while hand cleaning or polishing a head though. If a power tool is used for polishing the chambers, you must leave the old valves installed in head to protect the seats.