If you have to replace one, should you replace the opposite one too?
If one valve is bad you may have to replace all of them depending on the milage and condition of the valves and guides.
And they are sort of like tires because they all start out life together in your engine.
You would not benefit by having one set of new valves in one cylinder and the other three cylinders all have 30,000 miles on them.
But the amount of wear on the valve and the condition of the valve guides is also a determining factor.
If I had the engine that far apart I would put in new guides and all new valves.
IF the engine only has 10,000 miles on it and one cylinder had been running lean and destroyed a exhaust valve, then I would just replace those two valves.
Consider all of the factors. Make sure to measure valve wobble in the guide with the valve springs removed.