Yes -- you're absolutely right that there isn't a one-to-one match. What I didn't include in my question is that a second part of the processing is to run the headings through additional substitutions to catch as many of the non-equivalents as possible.  The result will be imperfect, but far better than the complete blunt-instrument simple flipping that we are getting through Marcive currently that does result in many invalid headings in our catalog. Either way, I think I do need to change my approach slightly and have just posted a related question.

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