awww, the plot thickins
all depends. if it's high miles then yes it's best to do the headgasket too.
heck a valve job would not hert anything. and 22re heads do crack. heck just pull the 22re and drop in a 350 chev. I'm sure white trash will give ya some pointers there! any way the truble with older anything is they need work. as a rule better safe than sorry.