Adjusting valves on 2.7

Do these 2.7's have stellite seats? I've noticed that nowadays it's hard to find info on what materials all the various parts are made of in engines. Especially Jap engines. Some of the parts we know about but not all of them.

 

I know this is an old thread. I adjusted the valves on my 02 2.4 by measuring the clearance, removing the shim and sanding the shim down on a belt sander until it was the correct thickness. The valves that were out of spec were too tight and needed thinner shims so sanding them worked well. Sanded off ends of my fingers though lol. I was trying to correct a rough idle it had but didn’t help. I did this at 124k miles when first got the truck. Ran perfectly until 294k when I sold to my brother in law. Running fine for him.