True, but it is a 351C, and the Boss 302 heads are very similar to the cleveland 4V heads in valve size and flow rate.
It's kinda like saying a 1994 Cobra and a 1994 GT don't have the same engine. Technically, they are both the 5.0, yes? The Cobra has GT-40 heads, so does that make it a totally different motor? Where do you draw the line on what motor is the same and what is not. They made slight cam revisions to the HO motors between the SD and MAF cars, are they different?
As far as I'm concerned, due to the strikingly similar performance, valve size, and flow rate, the Boss is a 351C with 4V heads. Now technically it had Boss 302 heads, but the two pairs 4V and Boss are nearly the same.
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