Simple.
- If you are going to potter about, seldom missing a cafe, and only drive in anger when returning home from where the judges fail to see the Light, then there is no need to fit hardened valve seats.
- If you plan on driving hard, for long periods of time -- high speed, flat out in the mountains, track days -- then you'll need hardened seats.
- If the head is off for work already, fit hardened valve seats
Most of us fall somewhere in the middle. Then you might want to wait and see. If your valves close up, then you should look at hardened seats.
SPECIAL NOTE
Lotus TC heads are fragile, easily ruined and expensive to replace. Only take it to a machine shop experienced with Lotus TC engines. You have been warned.