The "hardened" lead-free seats were introduced in the 1981 or 1982 model years, and yes, they did not conduct heat worth a damn -> resulting in valve plastic deformation. At first it was thought it was an R100-only problem, but it was eventually learned that it would happen on other smaller displacement machines, depending on how lean they were run, RPM/loading conditions, etc. By the 1986 model year, BMW figured it out with the valve seat metallurgy.
Some folks in the US got their heads redone with these new valve seats right away, as they wanted to be prepared for the lead free fuel. However, that was a false path, as those early seats caused more problems than they solved, and needed to be changed again, or at least closely monitored. The engine and frame numbers on this bike match, but otherwise it shows various signs of mucking about by POs.
I have no idea about these seats/heads. I don't think that the heads were properly torqued when I bought the bike, as my initial valve lash check and head torque resulted in finding loose nuts. I don't know how long it was run that way. When I went to check out the bike at the seller's home, he was changing the oil&filter, and wasnt using any metal shim in the oil filter canister - and it definitely needed one. Aieeee!