I am currently in the process of a budget build cylinder head project (real build with CNC porting and such). I save cost where I can, including valves. What I did was go with 12 intake and 8 Osvat valves. Cheapest tried and proven upgraded solid SS valves you will most likely find. Picked up all 20 for like $220 shipped. These valves are tried and proven by VW guys, so they aren't flunkies.
Intake 058109601CIT (12)
Exhaust 058109611EIT (8)
Where I picked mine up from:
https://www.carpartsdiscount.com/
But with the cost of these valves, it would be much more cost efficient for you to source a used head for cheap and slap it on. Pick and pull in PA many go to around my way sells cylinder heads for $60 (you pull it yourself). Cost of the valve is one thing. There is other stuff involved, like are your guides still intact. If not, those will also need replacing. But when replacing guides, you would also want to replace the seat. See how price starts to add up? FWIW, when I bent valves I picked up a used one for $150 shipped from a forum member. It had no cams or CCT, but that was not a problem for me. Swapped the CCT and cams over from the head I bent valves in, pressure tested, decked, hot tanked, and was good to go. Head is currently on my car with a BT application with 10K+.
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