This is just highlighting the main points. If you want a bit more, along with a bit of sarcasm

try
here and
here. Ignition timing and rich running is what erodes valve seats, and why distributors without vacuum advance are "race only". Without a properly functioning vacuum advance, the engine is running effectively retarded and the exhaust valves literally get red hot. Sometimes you can even hear it ping at cruise from end-gas detonation at the hot valve. There's something to think about -
adding timing to stop detonation. Whoda thunk?
The other common cause as stated is rich running, where the carbon prevents the valves from sealing fully, causing rapid gas-cutting erosion. Look at it this way - if unleaded fuel was the cause of valve seat erosion, then A) all classic car engines would crap-out rapidly, and B) hardened seats for unleaded fuel would be installed from the factory. Well, neither is true. We've had unleaded fuel by law since the mid-'70s and until aluminum heads, they made them the same way as the 1960s and before using plain cast heads with induction-hardened seat areas, without special seats.
There are other lesser causes that can combine to erode valve seats, but they are not from unleaded fuels. Testing has shown valves and engines are actually more prone to damage with lead, but that's a whole other subject. My 2¢ of suggestion is to do a normal rebuild on them if necessary, doing whatever they need to do the job properly. If they need new seats anyway due to valve sink or if grinding will cut past the old factory hardening, then fine. If not, don't spend the extra money doing them, and instead spend it tuning your spark and fuel to your specific engine at all RPMs and all loads. Your wallet will appreciate the increased MPG too.
David