Oh, the GX head is useful alright ... it's 1 pt higher in compression, which for some is worth it right there. And it already has the big ports. As stirlingmac points out if you have a freer-flowing carb and exhaust system the head will make a difference over the stock A12 head. The manifold mounting is slightly different but that can be modified as well.
But on the other hand it doesn't necessarily cost a lot to port an A14 head ... $100 worth of Dremel rotary tool and you can port it yourself. You have to ask yourself, do I like to do my own work and learn (possibly by mistake), or do I need a competitive engine with the porting done by an expert? If the latter, you may want to pay the experienced porting expert for guaranteed results. Wagon_boy said the GX head worked well for him but had "plenty of head work" done to it ... so he wasn't commenting on a stock GX head.
My point about the GX head is that if 1) you already have an oval port A14, and 2) you want to run regular fuel (not pay the 15% extra for premium), the GX head may not be what you want.
Tech Section article
Datsun A12GX Engine.