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Id read on naisoc about using actual subaru parts - 14754AA050 - but its only straight fit on one head, other side requires a bit of modding to the blanking plate for bigger bolt holes etc.
If the engine is coming out, then tap the EGR ports on the back of the heads out to 1/8th NPT and use a couple of blanking plugs - will cost you less then a tenner if you have to buy the tap and 2 blanking plugs.