Right so there was ‘VF’, for Le Mans III (850) - as per this list of MG frame numbers…
A LM III looks like this…
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It’s been a while, but I’m just checking through a pdf of a Mk1 Le Mans owner’s manual I just received.
There’s a picture of the head and valve gear ( the inlet stub looks like LM ) in the section for adjusting what they call ‘tappet clearance’ and it shows the 13.02.21.60 cast into the head.
So…I reckon your heads are just right. It’s entirely possible Guzzi have used this part number for ‘unfinished’ , vanilla heads before manufacturing processes for specific models. Doesn’t sound quite right to me, but this is further evidence that your heads are just fine.
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Thanks Andy, that’s further reassurance.
Russell