Your 1641 cc engine's powerband (with the Engle W100 cam) is all over by 5,000 rpm (or so) while the bigger valved heads will only really start to come into their own above 6,000 rpm. The bottom end/lower midrange won't be as 'crisp' as it could be, this will show itself as slightly poorer mileage, and valve springs won't last as long with the bigger (and heavier) valves either. I know the mileage probably doesn't matter, but it's a sign that the combo isn't optimal, and the engine won't be making the power it could be where you spend most of your time driving. Properly ported 35x32 mm heads with the 1.25 rockers (as Wolfgang suggested, make sure the compression is around 8.25:1, minimal (.040-.050") deck with no sharp edges in the combustion chambers and the engine will be way more fun than it would be with 40x35 heads on it. Al