I owned an 88 that had the e engine. The "super eta" already had the i head, albeit with weaker valve springs and only a 5500 rpm redline.
If it's a 2.7e with a done up head, then maybe it's worth something if it's a race engine.
Or at least full i specs with a valvetrain that can take 7,000+ rpm's comfortably.
In that case, I might just buy it.