They don't say. It's just writ large in all manuals. "CYLINDER HEAD MUST NOT BE RESURFACED" or similar wording.
It's very common for mechanics (who know better than VW) to say "I've done loads and it's fine as long as you don't take too much off", "just stick a 3 notch gasket on, it'll be fine". But chances are it won't. I've removed several heads to find big splash craters in the top of pistons caused by them hitting valves. Also seen prechambers brutally peened in with a centre punch, suggesting they fell out after skimming.
New heads are available, at reasonable money from BW.
https://www.brickwerks.co.uk/cylinder-h ... alves.html" onclick="window.open(this.href);return false;
Or recon engine from AWEngineering. Or GTi
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