Assuming I didn’t make any mistakes in my deductions or decisions, optimal plan goes like this:
Give everyone a Cockatrice Eye (to get the most out of the associated rebate) and a Dragon Head (to dodge the taxing-you-twice-on-every-Head-after-the-first thing).
Give the mage and the rogue a Unicorn Horn and a Zombie Hand each, and give the cleric four Zombie hands; this should get them all as close to the 30sp threshold as possible without wrecking anything else.
Give literally everything else to the fighter, allowing them to bear the entire 212sp cost; if they get mad about it, analogize it to being a meatshield in the financial world as well as the physical.
It looks like the optimal allocation is borderline fraudulent. When I think of in-universe reasons for the TAE to set up Cockatrice Eye rebates the way they did, my best guess is “there’s a bounty on these monsters in particular, and the taxmen figure someone showing up with n Cockatrice Eyes will have killed ceil(n/2) of them”. This makes splitting our four eyes (presumably collected from two monsters) four ways deceptive; my only consolation is that the apparently-standard divide-the-loot-as-evenly-as-possible thing most other adventuring teams seem to be doing also frequently ends up taking advantage of this incentive structure.
Assuming I didn’t make any mistakes in my deductions or decisions, optimal plan goes like this:
Give everyone a Cockatrice Eye (to get the most out of the associated rebate) and a Dragon Head (to dodge the taxing-you-twice-on-every-Head-after-the-first thing).
Give the mage and the rogue a Unicorn Horn and a Zombie Hand each, and give the cleric four Zombie hands; this should get them all as close to the 30sp threshold as possible without wrecking anything else.
Give literally everything else to the fighter, allowing them to bear the entire 212sp cost; if they get mad about it, analogize it to being a meatshield in the financial world as well as the physical.
Meta musing:
It looks like the optimal allocation is borderline fraudulent. When I think of in-universe reasons for the TAE to set up Cockatrice Eye rebates the way they did, my best guess is “there’s a bounty on these monsters in particular, and the taxmen figure someone showing up with n Cockatrice Eyes will have killed ceil(n/2) of them”. This makes splitting our four eyes (presumably collected from two monsters) four ways deceptive; my only consolation is that the apparently-standard divide-the-loot-as-evenly-as-possible thing most other adventuring teams seem to be doing also frequently ends up taking advantage of this incentive structure.