Port matching heads and intake

I hadent heard about the drilling trick , sounds good, as to aligning the gasket to the head seperatly I would thinkthat you could still have a little misalignment .However that was my first thought. Thanks. Any more welcome. Hey one more thought, shouldnt the heads be fastened to the block with the same gaskets and then the intake fastened and then located (ie drilled) because of mill work or facing of the heads?