75 1.7L 914 Build, for my own learning and project tracking Options

[Vicious]

I've always wanted to own a 914. My dad had a few before I came along and talked about it often. In high school we looked for one to build together but it never happened. In July of 2022, I was visiting my goddaughter at her grandfather's house when the grandfather and I got to talking about cars. He was talking about Karmann Ghias and I said something along the lines of "I'd much rather have a Porsche 914" to which he responded "I've got one. Its been sitting for 20 years" I jokingly told him to let me know if he wanted to sell it. When he came back and said for $1000.00 I could have it I agreed sight unseen.

August of 2022, still never having seen the car, I made the 4 hour drive back with my trailer to pick up my new to me 914. I had no idea what to expect and honestly expected the worst. It had been sitting for 20 years after all. This is the backstory I was given, as best I can remember:

In the early 2000s, he took his rusted out 1973 (i think) 914 to a shop in Des Moines, IA to be restored. They ultimately decided to pick up a shell in I believe Arkansas and frankenstein a car together. Thus why my 1975 has a 1.7L in it. Car got a fresh coat of paint and a rebuild and he drove it home. He was then unable to title the vehicle due to the body swap, stashed it in the back of his shed and never touched it again. Unfortunately, after all this time, he was unable to find any of his paperwork or keys to the vehicle.

Here's how the vehicle looked after getting it out of the shed.

[Vicious]

Good news! As previously stated, the guy i bought the car off of offered very little information. I was able to determine on initial tear down that the case was a 1.7case and didn't really look past that as it made sense as he said the motor came out of a 73.

Today i measured and it already had 96mm jugs on. So either the heads were machined or swapped for 1.8 heads. Rough measurement of the valves shows a 39mm intake, 33mm exhaust, which from what i understand means it is a 1.7 head. If the heads were already worked for 96mm jugs is it still worth it to look for 1.8 heads?

Pictures of heads. Need to be cleaned and probably decked, although if it has only ~200 miles since the heads were redecked, do i need to worry about that?