I guess there are basically two opinions here. Those who'd build a 413 and those who wouldn't. As far as cost goes there no hard & fast way to measure it other than to compare the one single thing that affects the cost of building either, piston cost. If you get the "right" price on a 413 to start with that cost difference could easily be negated to zero $. The other difference is the scant amount of HP difference you'd give up by building a handful fewer cubic inches and MAYBE a few HP due to a wee bit more valve shrouding (really splitting hairs on that one IMO).

So, let's give the HP/TQ edge to the 440 over the same build on a 413. What's it going to boil down to in terms of peak HP? (which rarely gets seen in street use) maybe 20HP? Who knows until someone actually does a build off, but I'd bet it's not as much as some pro 440 guys would like to think.

At the end of the day if I were given a free 440 core and a free 413 core, I'd build the 440. But the 413 wouldn't just get robbed of it's forged crank and tossed in the dumpster, it would go under the bench as a VERY close second choice for a future project.