I assume the cam operates a rocker arm with a foot on it and a shim for adjustment between the foot and valve head.Sinking valves into a head does throw up a few issues if you want to be anal about it, unless all the seats are cut and valves stoned the same on something like a Serdi there will be variations in combustion chamber volumes, sinking a valve also means shimming the valve springs to bring them back to the correct installed height. It can run away a bit but on a low revving road smoker most of this is not that important.
Bob
I was thinking more of shim thickness and if cutting the seats would bring this down to minimum, not valve spring shimming or combustion chamber volume, which I agree would be a bit anal for this engine.






The thinnest shim previously fitted is 4.75 mm and you have the option in part number 117 053 00 53 to go down to 3.7mm thickness, You should have 1mm to play with height wise for cutting the seats before getting to the territory of putting it back together and finding you don't have any clearances- i.e. plenty

