i'll tell you one thing for sure, you don't need to pull the pistons to do a head gasket! though, if you have it apart, it might make sense to do all the gaskets, rings, valves, etc..? depends on how well/badly it's running. also, i'm no expert, but i don't think the rockers, valves, etc need to be taken off the head in order to remove the head.
tmm
tmm