Paraphrasing Vizard: "If either valve does not close completely, that cylinder will not run."

The roller tip advantage isn't exactly as described. The curvature of a well-design pallet (such as the very special W2) and lever construction balances drag (scrubbing across the stem tip) with the need to create an oil film separating them (which requires motion, same as a crank journal). The pallet cannot "roll" across the stem, and should not.
I would suggest a B3 kit even with (nearly) stock lift, since mill, wear, valve seat condition etc. all affect installed geo.
Once you're sure the geo is as close as you need (including lateral alignment of each rocker to its stem), the reciprocating mass of the rocker tip can be safely reduced from both sides until what remains is only the stem tip width + 1/16" safety. No, it's not important, that's just my OCD.

don't use needle bearings on a reciprocating shaft if I can avoid it
X2, even with quality parts the needles are always at risk.