Ifyou are planning a big budget build with every possible option then a 26 head can be a minor help but chasing a budget street build its a bit over the top as a new turbo etc will give huge gains for less as a 26 head needs other changes to do right,even the head bolts are thicker on a 26 and the combustion chambers are different, I think i'm
the only shop in WA thats done it and it was only for the class reason.