I have a set of heads off my 1994 Audi 90 2.8 12v motor. The car they came from is my daily driver, so I bought another set, built them and swapped them in order to minimize down time with the car. After the swap I can honestly say I feel no difference between these and my freshly completely rebuilt heads. The heads are in good condition, no bent valves, good lifters, no cracking, etc. They could use a rebuild as the car they came off had 150,000 miles (I dont know if they have been previously worked on before). I can include a set of camshafts, with sprockets, if wanted.
I feel that $150 is a fair price, you could go to a junk yard, spend a day pulling some heads, spend $130 without even knowing if they are totally f'ed, or you could just buy mine which are already out and nicely packaged
I am located in Denver, CO but am willing to ship