Just a thought

If you are talking about exhaust ports...you want to shape the air so it is a quiet as possible and not really consider what it flows.

On the intake side, an oval port only works if you can get the port high enough and long enough to make up for the area you lose over a rectangle.

It's all a compromise. I have some square ported W-2's I used to make power at 8500 and they were barely good enough. And that was on only 340 inches. You have to have volume and shape. Sometimes one outweighs the other.