I've own and driven a V.W powered sand rail for a lot of years, I ended up buying motor parts from several different off road racers in SO CA to make it faster. In the process I learned from them that all air cool V.W. motor have solid lifters and the factory spec of setting the lash cold at .0040 was to loose, those racers suggested setting them at .0000 or just tight enough to be able to still
rotate the pushrod by hand , but not easily, just barely able with two fingers to rotate them at outside air temps when cold
That worked well on that motor
I did find out on my last pump gas motor with a set of Harland Sharp 1.65 ratio single shaft rocker arms that combination of parts on that motor the lash would only change by .0010 from room temps to 180F