Brian,
On Michelle's 103 not a 96, I bought htcc heads, flat top pistons, yb13 cam and had al redman remove the ramps from the head that are used for that funky piston and had him clean up the heads just a little. Cost for the headwork was about 500 dollars. the dyno sheet was 117/115. You can not compare the 96 to the 95 as a one for one because of the crank differences. Personally rahter have a 95 over a 96 anyday but that is just me. In your buddies case the only difference here would be he could buy the juggs or have his bored out and have X guy do the headwork or start from his stock ones recommended remember i had the sucky SE 103 hemis so I bought new ones, but your buddy could spend those same dollars for X named guy to do work on his stock heads and match the cam accordingly.
Heads 1150.00
Pistons 279.00
Headwork 600.00
Cam/gears 750.00
Labor 500.00
Gaskets 100.00
Adjustables 169.00
Dynotune 200.00
comp release 100.00
Roughly 3500.00 dollars for the build less a 20% discount on the heads /pistons/ gaskets/ adjustables