Hey guys...
Just to be accurate... don't most mercruiser 5.7 and 4.3 heads have hard exhaust seats. I recall some but not all truck engines have them also. I think its for moisture in the boats, heat from towing in trucks.
Ayuh,.... Hardened exhaust seats have been standard since the early 70s, when No-lead gas was introduced...
there is a misconception about early vortec heads where the factory had re-worked many castings with a pressed in valve seat. As Bond-o chimed in, they are all hardened.
GM uses the insert in their "marine" heads: (see page 2) http://gmpowertrain.com/Libraries/Marine_Engines/Vortec_5_7L_V-8_Marine.sflb.ashx