I don't see why not, since they're both K161s. I would check the good head for flatness and buy a good head gasket (genuine Kohler gaskets are still readily available). Just be sure to retorque the head fasteners to 15-25 ft. lbs. after a heat cycle (lubricate the threads of the head fasteners with oil before torquing). While you're at it, you might as well take the opportunity to clean off any built-up carbon from the underside of the good head with a plastic scraper before you install it on the 71's engine.
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