The flat block sanding trick is nothing new, been doing that for 35 years. I go two ways on this. If this is an engine repair, then surface the heads, clean up the block and go for it. PROVIDED there is NO imperfections in the fire ring that seals the compression. BUT if this is a rebuild with a long expected life, why not deck the block. Heck when these engines came out you weren't supposed to surface the heads! If the block needs decked, the piston protrusion needs to be set up that is all. I have decked the block in my 6.9 once every 250,000 miles! First time the pistons were still cherry so I had to cut the piston tops to keep protrusion in check. This time it was a total rebuild, so I ordered reduced deck height pistons. One should check out the valve train, you could get a stack up of the pushrods being effectively longer and valves sunk into heads, but mine was OK.