its ideal to match the valves with the head. If you put your current valves on your spare head, you could possibly run into leakage through the valve seat. Basically the valve wears to that particular seat. You probably will see this on higher mileage engines and if there is any leakage, it should be very minimal if its a healthy head.
As far as swapping everything, its not hard to me. I've already rebuilt a sr head twice and ka heads are almost the same.
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