Here's why:
* Bolt Patterns: The bolt patterns for the heads may be different. Early small blocks often have a different number or arrangement of head bolt holes.
* Valve Cover Design: The valve cover patterns will not match.
* Intake Manifold: The intake manifold porting and bolt pattern will almost certainly be incompatible. You'd need to replace your intake manifold as well.
* Roller vs. Flat Tappet: The 1979 heads are designed for a flat-tappet camshaft, while the 1992 engine almost certainly has a roller camshaft. Using the wrong heads with the wrong camshaft will cause catastrophic engine damage.
* Other Differences: There might be differences in combustion chamber size, valve sizes, and other critical dimensions.
While some modifications *might* be possible, it would be a very involved and expensive project that likely wouldn't be worthwhile. It's much simpler and more cost-effective to use heads specifically designed for the 1992 350 engine.