Both heads will be equally reliable or unreliable depending on what you do to them.
Stock the RB26 head will flow more. You have access to the stock intake ITB manifold on the RB26 cheaply which flows really well(1000hp+). Arguably more aftermarket support for RB26, though in Aus we love our RB30 SOHC heads too.
The only downsides to the RB26 head is if you have a VL commodore and want to keep the SOHC look.
Where you may have an issue is drilling out the rb30 block for the bigger head studs but if you are building a big power motor you'd probably put bigger studs on the SOHC head too. This is just about finding a good machine shop, sometimes easier said than done.
RB30 head worked can make big power just like a Rb26 head, so really it actually more comes down to what your preference is for your car. People now even making billet versions of both.