You can very easily put to large of valves in any engine. Just because it's a 440 does not mean it needs 2.19" valves and for sure it does not need 1.88" exhaust. Just because a flow bench show large cfm it does not show air speed through the port. If that logic were the case why not run 2.25" valves and just hog the port out with a large end mill. There is far more to building a super efficient