Words never make the man or reveal the heart, so much as actions and ideas do.
May I just say that personally I like BOTH statements and that I do not read the second as so much a "correction" of the first but see it simply as a slightly different point?I would say: Spelling never makes the man nor reveals the heart, so much as actions and ideas do.
I think the "so much as" makes the original wording such that it needs no wiggle room. (Although, if I were writing it, I might leave out the comma in order to prevent the misread that the thought 'words never reveal the heart' could stand alone. As a respected orator is quoted as saying, 'out of the heart's abundance the mouth speaks.' )