Making 400HP, with "x" parts, is rarely black & white.
The difference in a valve job, at that level, can be quite substantial. That is not a 'part'. That is talent, tooling, and care. Some shops are better at it than others. That's only one aspect of head work. There are countless others. Who's doing the head work, and what are they doing?
Are you using a stock exhaust manifold? Ported? By whom? I assure you, some people know how to do this better than others.
A properly tuned motor can make great power for a long time. A poorly tuned motor will do neither. Who's tuning the motor?
This is a never ending story. It goes on and on and on. Making good power, reliably, is not an X Y Z proposition.
Further, defining a peak number, alone, is nearly as disastrous as listing a bushel of parts.
If it was easy, we'd all be doing it.