There is probably no definite answer to this, as each failure might have the valves in different positions.
What matters is the damage to the pistons.
If valves have hit when only partly open, and have bent easily, piston damage will most likely be just surface, and can be polished out. The harder it hits the valves, the more likely the piston will suffer damage.
The piston is strongest, and most resistant to damage a few mm in from the edge. At the edge, there is a risk that the piston ring grooves get squeezed, then the rings will not hold tension against the bores, so loss of compression and oil burning. Too far in and the piston crown could distort downwards, and become weaker, leading to failure later as a hole appears.
If several valves have hit hard, and resisted bending out of the way, there is a risk of the conrod becoming bent. This is rare, especially with diesels, as conrods are very strong due the high pressures in the combustion chamber. This can be checked initially by checking that all pistons are the same level at TDC.
Damage to the head could be just the valves, or valve guides might break. Rockers are often sacrificial on modern diesels, saving other parts.
A used head will come from a used engine, often swapping the whole thing is easier than just the head.