I personally have not put hardened valve seats in any of my engines that did not have them from the factory. The 496 in my 70 SS has the original seats for 990 heads, the 71 402 in my 4 speed that is rebuilt, same thing. No hardened seats.
You will hear all sorts of opinions on the subject. It's really up to you and your engine builder.
Again, I have not put hardened seats in heads. Never had an issue. Even in the engines I have had just for racing. Pontiac 455s and even the 468 in my cavalier. Been freshened up many times and always good.
Have daily driven many vehicles without hardened seats many miles. Never a valve problem. Usually a cam love rounding out or a bearing problem have happened. Used pump gas, no additives, and some race fuel when racing. Mostly for the smell. Lol
Just my .02