Re: Head - Manifold Mating surface
The corrosion is not good. It is indicative of a problem. like raw water intrusion through the exhaust.
Part of the issue is the "cold" sea water contacting the hot exhaust valve, making them brittle and prone to breakage.
A safe option would be to do a valve job and swap out the valves. At that time the head should be inspected for possible replacement.
The exhaust should also be inspected for possible replacement.
The valve is clean. The corrosion is limited only to the mating surface on the head due to the riser/manifold gasket failing and leaking down for some time....you would still do a valve job? Or replace the head?
Here is your image blown-up and enhanced.
It looks like the corrosion extends to the interior of the head.
The engine would not have this corrosion under normal operation, unless something like exhaust raw water intrusion caused this damage.
The outcome is Boolean, either the valves are damaged and will fail, or they are fine and won't fail. If the valve fails then hardened steel fragments will bounce around the combustion chamber of a moving engine. That won't be a good day...
There is nothing good shown on the image. The corrosion is inside the exhaust port.
If it were me I would disassemble the engine and bring the heads to an expert. They can either be salvaged or not, also Boolean.
Chances are likely that the exhaust problem is not just a failed gasket, but intead worn-out parts, like the manifold, riser and knuckle. Those parts wear-out, permitting this damage. Those parts require sufficient SOLID wall thickness at the gasket surface, between the raw water and the exhaust passages.