There is no huge problem with your plan but there is things you should know.First your L26 engine will get better fuel/air delivery with this head,because intake valve on N47 is bigger then on E88 which was on 260Z ,exhaust valves are the same size.But your CR will drop,because this head has bigger combustion chamber then E88,this means performance will suffer little bit.Second N47 came with round exhaust ports and E88 came with square,so you might have problem to bolt original exhaust manifold to this head.Maybe it will fit ,but if i were you i'd order headers to avoid this problem,or find 280Z exhaust manifold to match this head.The best choice is to locate early E88 or E31 put bigger valves in it and enjoy the ride.
N47 head off a zcar will lower your compression ratio. N47 head off of a maxima will raise compression. combustion chamber is smaller for 2.4L engine. I have a maxima n47 head on my L24 engine shaved .013". Runs awesome. I measured it. It comes out to about 9.5:1 compression ratio