If I were to hazard a guess I'd say the port design is a lot better in the newer heads, hence the higher figures (but that's a guess at best).
I'd also guess that the block would be different, but possibly not. Some VVTi engines have an external oil feed to the front cam bearing for the VVTi solenoid (eg 1G-FE, 1JZ-GTE, 2JZ-GTE) but others have internal feeds (eg 1UZ-FE) necessitating a different block.
Best bet would be to get the whole engine rather than just heads. Chances are there are other benefits (like lighter rods and pistons) and you don't have to split the engine.
Mos.
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