Because the larger valves left very little metal between the inlet and exhaust valve seats the 12A185 head was therefore prone to cracking between the valve seats.
I suspect that very few un-cracked 12A185 heads are still around though they do come up for sale occasionally but personally unless you know that you are purchasing a good one and the engine is not going to be thrashed within an inch of its life it is best to steer clear of the 12A185 head and aim for one of the later 12G940 heads.
What also helped in fitting a 12A185 head to a small bore block was that whilst the combustion chamber had the same capacity as the 940 head the chamber was deeper and not so wide across. The valves were also shorter so giving plenty of clearance between valve head and block.
As regards prices - 12A185 heads in good condition are usually cheaper than the 12G295 head but availability is poor but it is the AFG163 head which commands a very good price even S/H.
http://www.ebay.co.uk/itm/classic-mini- ... Sw32lYyrNU
I suspect that because of the problems and availability with the 12A185 head as mentioned above the head is discounted as a viable option for most people wanting to improve the performance their small bore engines so discussion will or may be limited.
A bit of background to the 12A185 cylinder head and a jolly good read regarding Downton Engineering/Conversions.
Note the reference to the Minor which started it all off.
http://www.aronline.co.uk/blogs/cars/mi ... nversions/