I'm surprised someone hasn't tried putting a duramax head on a 12V block, those heads really flow well...:hehe:
Seriously though, the cost of either route needs to be considered too. If you go 24V head, everything is more expensive. There are more valves, more retainers, more seats, more springs, injectors cost more, custom lines, etc. Smaller valve stems, it requires bridges, head cracking issues, seat dropping issues. You may have a slight flow advantage, but when something goes wrong, it hurts your wallet alot more...
If I was starting from scratch or didn't already have a ported/polished 24V head, I would have went with a 12V...