JMHO, based on experience...
If you cost out the price you pay for a set of GN1's plus peripherals and porting...
...Then compare the initial LOW cost for S2 heads themselves, but factor in the cost for headers and intake (mods to a 4V)...
You just about break even.
As far as accessories, yes, you need to have some sort of support brackets for the back of the A/C, or a new, steel main accessory bracket made ( I didn't. I deleted my A/C. Too much of a hurry. Maybe HR Parts and Stuff could fab some up?)
My ported S2's run extremely well on the street, very responsive on the bottom end with a 222/218 hydraulic roller cam. Neal and I were doing some chip tuning last week, and it's hard to get over how well this combo runs. (96 lb injectors, stock ecm, MAF trans, T-76 BB.)
Plus, the "cool factor" of S2 heads is something to consider. Again, JMHO.