Parts needed for top swapping:
Heads from l67
LIM from l67
Throttle body and sensors
Vac lines
Fuel rail and injectors(depending on the year of the na you might need the injector connectors)
Valve covers
All sensors (maf,map,tps,iac,) for the map youll need a top swap kit i orded mine from zzp its a wiring harness for the map sensor as they have different connections
I agree with new head bolts as well as they are one time use torque to yield
Icm bracket with tensioner and idler pulley
Second idler pulley by the harmonic balancer
Harmonic balancer from l67
Tuned for top swap pcm again people bash zzp for the ecm or pcm canned tunes but because you have modified add ons youll definitely need a real tune.
All gaskets from the heads up :
Head gaskets
Lim gaskets ect these usually come in a pack all together and they have literally everything from the heads up and are like 70-100 bucks. Felpro gaskets are what people recommended me.
Also yes torque wrench will be needed regardless.
Trouble i had on mine was removing the tensioner pulley assembly i broke mine, also dont put the tensioner on the icm on wrong because it will cause the belt to slip off (personal experience )