I'm not real old, but I'm old enough to remember the very basic rules to build the best, most powerful engine one can build is to do everything possible to the utmost to make the engine as perfect as one can make it. To me, this means polishing ALL ports. When I was a kid, polishing and relieving was a major step in building engines.....and the engines they were building then were 235's, 261's and flatties.
Why would the professional's rules change if the engine hasn't changed? I think the answer is in your thoughts. It needs to be done, THAN and only than you won't have to ask "what if?"
Joe