no, early TD and early n/a heads DO NOT have the same size pre-cups..
maybe some of the later stuff..
and if the head has steel pre-cups in it, its rebuilt..
ALL FACTORY VW HEADS (that i have dealt with) have all had Inco pre-cups..
the only engine ive seen with factory steel cups was a 1977 1.5D, and it was out of a rabbit with manual brakes..
ill say it again..
if you have a VW head with steel cups, they probably are NOT factory, and its probably been rebuilt at some point in its life..