The 220's (and only the 220's) had stainless valves which are hard on cast iron valve guides. The last engine I did had 127k's and the guides were well worn (standard Windsor heads & valves easily go 250k's & the guides are still OK). It's up to you to decide if you want to K-line them. I do them because my cost is only about $30 and 3 hours work because I can do them myself. If I were you I'd install the engine and give it a run first and see. A small amount of oil through the guides isn't the end of the world. Then plan on doing guides, retainers, locks, springs and a valve job all at the same time in the future if the oil usage becomes excessive or the stock springs give valve bounce. You may never even end up doing it.

One other thing. Make sure you do actually have a 220kW engine. I've had many engines arrive as 220kW engines, but most of them were lesser engines. They were sold as 220's to get more money and the lay-person can't tell the difference externally. Check the photo's of the 220kW heads in the FS section for the key identifiers and also check the link the seller supplied as it has more useful info. If you don't have a 220kW engine then the guides etc wil be fine because the lesser engines didn't get stainless valves etc.

The EL fuel injection system is just as capable as the AU system. Read the thread in the ECU section of FordMods and speak with Jason (galapogos01) before you start the project so you can understand how the J3 chip works. Then confirm your budget and you're away.