WkA RULE.... 701.13 VALVE SEATS:Valve seats must meet stock specs, and can be replaced. Seats must have one angle only, 30 degree intake and 45 degree exhaust. Seats MAY NOT PROTRUDE above block casting or deck surface. PIN PUNCHING may be used to tighten a loose valve seat. No more than eight approx.evenly spaced pin punches per valve seat (see Figure701.13 for location and placement of pin punches). When re-facing valve seats it must be understood that if the tool for checking valve seat height enters valve seat, legality will be determined by that gauge.
*** The block in the picture would not come close to meeting spec..*****