Just my 2 cents here. I put a 235 head on my 261. In a 62 c-30. A couple years ago, and the old timer at the machine shop said if your not hauling heavy loads anymore is not necessary
I'd consider that as bad advice. The risk of creating localized overheating is not worth the risk.
G.M wouldn't have drilled those coolant passages in the block & head if they didn't have to, same as the 400 small block V8.
You might get away without the cooling that was designed into simemezed cylinder engine but it's hard to keep a round cylinder when your not cooling a large vertical area on each cylinder.
Why would you want a 261 if you aren't going to work it?