Mileage alone is no indication of the engine's condition. I've seen relatively low mileage motors that are shot; and high mileage motors that are in fine condition. The wise thing to do would be to run cranking compression and/or leak down cylinder pressure tests on it before you mod it. That way you'll know that you're gonna get the most out of your new heads (and other mods) before you bolt them on. Nothing worse than spending all that money only to find that the short block is underperforming, and at some point you're gonna have to pull it all off to refresh the short block. Don't simply guess at the condition of your short block - run the proper tests so you have some certainty.