port matching heads / intake

I'm only here for confusion so here i go:D
I have heard of stories told that when they installed a smaller intake mouth then head there was a performance gain. My theory on this, is that the wet fuel on the side of the manifold was pulled back into the air stream by the sharp edge that is created. It may be B.S but it's my BS

If you have a smaller intake port then the head, yes it could help with reversion, if that was an issue. But now your intake is the flow restriction.....Or maybe not if you're not demanding all the air you head is capable of.

Myself, well, i'm with Moper, roof and dividing wall is my most focus, in matching.
Now how much power will you make from this effort......Most cases, not much, but a bunch of not much, make for one of those eng that "just runs good"