The problem with engines in long term storage is that no matter where the crankshaft is positioned, a few valves are going to be open. That allows those cylinders to be exposed to air and humidity and there's a potential rust problem. I'd suggest putting a few ounces of oil into each cylinder, rotating the crankshaft a couple of times, and then loosening all the rocker arm adjusters so all the valves are closed. Reinstall the spark plugs, obviously.
The lower end should be OK, particularly if you add enough oil to bring the level up to the top of the oil pan. Oil is cheap- - - -engine parts are E$$$$$PENSIVE!
Jerry
