I just bought another Tracker, 8v. It was sputtering so I checked the compression.  115, 60, 111, 110. Should I just put a vlave in #2 and run it? It will be my new wheeler and winter ride.

depends on the mileage, if it's about 100K you can safely do the
head, if it's way over (I burned #1 at 200K) then just lap it, or
just check it's seal with the new valve, if you do the head over
200K it will kill the rings and then you will need to do a total rebuild
in about 15-20K miles

Wild

Thanks Wild. You seem to have all the answers   The Track has 129k on it. My mechanic buddy said just lap a valve in and call it good. That will only help the #2 cylinder (the cylinder with 60psi-compression check) right? It won't bring the other cylinder up will it? Of course I will put a new head gasket, exhaust, intake gaskets, head bolts, and get the head checked for warpage? Is there anything I'm missing? I'm new to motor rebuilding and know just about, well absolutely nothing.

While you have the head off, you might want to lap the other valves too,
the compression #s are a bit low, but all the way across the board, and
seeing that #2 is really low (I'm going on what you said and that the valve
is burned) the rest might be close to getting burned or are not sealing well,
and with the lower mileage, unless that's 229K miles or more, then you might
look at a rebuild.

Valves get burned from not adjusting them, and Suzuki valves seem to tighten,
instead of getting loose like most cars do, so they all are probably neglected and
could use freshening up.

I did a total head rebuild and installed a cam at 200K and got a good 25K more
but the new head killed the rings and I needed a full rebuild at about 235K miles

Good Luck
Wild