The S14 doesn't have the valves but it does have smaller cams to accomplish the same thing (improved low end torque and drivability)
The big selling point of the KA motors was that they had something like 85% of peak torque available from 2,500 RPMs on up, which was pretty good back then with a 4 cylinder.
I think of them like EGR, they only function at part throttle and they provide more benefits (slight) than removing them (none) would so I keep mine intact.