Heads and Pistons and Cylinders

["Neil, R. Stuart" <rsneil@tva.gov>]

Hello everyone,
     I have decided to replace the heads, P&C on my '71 Squareback.  I
have not decided if I will split the case or not.  I will wait to make
that determination after getting the engine out of the car, and the
heads and P&C off the case.  What I want to know is where do you folks
recommend to buy replacement heads and P&C.  Do you recommend new or
rebuild heads?  I am going for a total stock replacement.  I read in the
GEX catalog that their rebuilt heads were fly-cut.  Does this procedure
affect the final compression ratio, and if so, how do I adjust for it?
I have taken a few VW engines apart before, but I have never put one
together.  What great wisdom do you have to impart to me?

Thanks,
Stuart Neil