no. you don't need new heads. the heads need machined, which means they get tanked, inspected, new seals, valve job, and fly cut $360.
you need parts, which off the top of my head are....
DEALER ONLY!!!!
timing chain cover gasket
water pump gasket
oil pan gasket
crux seals (rear main cross sealsx2)
front main seal
oil pickup o-ring
water pipe o-ring (little one for the lower plenum)
water pipe o-ring (bigger one for the front of the lower plenum)
valley pan gasket
valley pan end gaskets x2
valley pan end clamps x2
lower plenum/intake manifold bolts x10 short ones x2 long ones
valve cover gaskets x2
err 7371 x4
err7370 x4
spark plugs....might as well do wires while your there
upper plenum gasket
head gasket x2
14 short head bolts
6 long head bolts
err3430
6.5 liters of oil
2 gallons of coolant
throttle body heater
handfuls of hose clamps
fuel hose to replace the plastic overflow lines
exhaust manifold gasket x2
downpipe gaskets x2
new exhaust down pipe nuts
drive belt
misc time to remove down pipe studs, chase threads, and re-install
about an hour to drill and tap new threads for the front crossmember bolts x8
more time to drill out the 2 exhaust studs that snapped at the y-pipe to center pipe
the following you need because they get fucked while removing,
heater hose assembly
upper rad hose assembly
funky t-stat to water pump hose assembly
and you better use either right stuff grey or caterpillar sealant, or it will leak on the road test.
all that funky shit plus a lot of unbillable time gets you a bone dry sealed rover that you can count on for EITHER 100k miles or until cylinder's 7 or 8's sleeves drop.
BUT you have an air pump, so you have to add more time to use a 'massaged' 17 mm open end wrench and 27mm wrench to get the air pies off so it doesn't add another $400 bucks to you. you have to remove the 6mm studs x4 so you can use bolts on the upper plenum.
for what it's worth, most of us just break even doing this job on an SAI motor, to keep customer's happy. all the parts we use are OES not OEM, in other words dealer cost vs. aftermarket. so for $2600 bucks you get a pretty good deal.