Unless the valve seats are beyond refinishing you don't need to replace the valve seats. Lots of opinions about needing hardened seats for unleaded fuel. Unless you are building a performance engine or an engine that is going to get worked hard save your money for other stuff for your project.
Yeah there has been lots of talk about hardened seats over the years or not. I figured on mine, the seat were good, I'd wait and see. I guess they start wearing away then I'd have hardened seats and valves put in.....
John