Thoughts on Valve size?

What are your performance goals. Smaller motors like more port velocity. I would be more concerned with compression ratio than valve size. long time ago I put together a mostly stock 340 save for an Erson Tq40 cam. I wound up putting the small valve closed chamber heads and intake from my 273 on the 340. eddy LD4B intake and hooker headers. Took it out to the drag strip and it ran 13.80 with a peg leg rear axle 3.23 Gears and stock converter. It had a diesel problem and was hard to shut off hot but it ran good.