The L32 is the newer version of the L67........................I don't know what you're talking about with lower compression.........

To the OP, some say the L32 uses larger valves, but in the tests I've seen at other sites, the difference, if any, is so minuscule that it is a marginal difference at best.

Unless there is something wrong with your L67 heads, I'd just do a mild port job and gasket match those!