I would say definitely replace the cylinder base gaskets. Pulling the cylinders off after the heads are removed is very simple. Rings? I recently did this to my bike (16K miles) and I decided to replace the rings. Some will say that it's not necessary. Me, I had the cylinders honed at the same time, discovering a slight ovality forming on one of them from wear. Had them honed true, and replaced the rings. I would have replaced the rings anyway, since I was there. Just seems like a cheap, obvious thing to do.
My philosophy is to weigh the cost of labor, or effort to replace a part against the cost of the part and decide if replacement is justified. I'd hate to have to tear the motor down again if the old rings refused to re-seat, even if I hadn't honed the cylinders.
My philosophy is to weigh the cost of labor, or effort to replace a part against the cost of the part and decide if replacement is justified. I'd hate to have to tear the motor down again if the old rings refused to re-seat, even if I hadn't honed the cylinders.