Should have been more specific.
The P L A N is accurate, slightly better if you insist on BMEP instead of pressure (because it includes loss on compression and pumping).
I meant that Prof. Gordon Blair uses VE to identify how much the intake system is capable of getting into the cylinder, but that's not always the same as what's actually trapped when the valve closes. The math is pretty scary and I don't have his book handy.
The max torque and max VE almost cross, but with a slight wiggle due to parasitic drag etc.