Supposed to seal better for higher cylinder pressures... high compression... bolower... nitrous... etc Really difficult to get them to seal correctly. If you're off a little... they will leak. But once they seal they are sealed. I probably wouldn't do it to a flatty.
Only if going for the max, too iffy for long term reliability. Aluminum heads have poor transfer area anyway, the thin gasket just makes it worse. And then you have 3 dissimilar metals.