Thanks to all the responses - Mike's answer nailed it for me, the reason the vendors make the suggestion is due to the wear pattern and it is easier to deck the head than the block.
The second reason I asked is that my un-restored 29 had it in there seam down and while it may have been done by the last mechanic to dress the valves - it had been there a long time.
So, last fall the plan was new rings, valves, and gaskets only to find the rear main in the block was cracked and delaminating - had to go full rebuild (expletives removed). Which after an expensive winter, I now have both surfaces newly cleaned and could now go either way.
I do have to say - I still can't figure out how this car was running. It had a good 1/8-3/16" of carbon built up by every valve head, and it needed to go .060 over on the bore. No wonder there was a little piston slap at times.
Thanks for the advice and opinions,
Mark