The heater is required by design when you want to defrost the windows - because if its dead blocked - then the person will be again wasting time, money and effort getting it working again when required.
The factory setup works by having a constantly hot core in the system and a directional lever to control the airflow over it. If the system is set to cool - there is no airflow over it and air only passes over the evaporator - so whoever is thinking that completely isolating the heater will magically help is quite wrong.
The reason I mentioned to install a Honda heater valve was to accomplish the same thing as disconnecting the heater lines, it literally closes off coolant flow ergo completely eliminating the heater from the system as required, this was done by Honda in the past as they did not have a directional door - but rather the heater was always exposed like on Mercedes, Audi and BMW vehicles. The amount of coolant flowing in the heater core dictated how warm the air was to be.
The job at hand should be for complete original setup and modifying for betterment if any, not slapping scrap and following obsolete wrong knowledge for the sake of cultural legacy (read the part of the heater setup above - its the same stupidity when some old Pakistani mechanics say to shift to R to check ATF level, because their ustaads mentioned thats how you check on Buicks when they worked in Saoodia - it was wrong even back then, same situation of calling GMC as Jimss - no amount of teaching can help them because it was beaten into them with sticks)
anyway - betterment in khyber case would be to insulate the last curve of the suction line as it goes to the compressor, its very near to the exhaust manifold and can add heatload to the the vapour, The factory originally installed an insulator on the line - it was the shiny silver loose corrugated pipe that is now missing.
The other betterment would be to install a multiflow condenser on the unit as R134a on a small serpentine setup will get out of control very quick, And dont forget to install the high and low pressure switch setup along with the hot engine cutoff switch.