How does a solid roller cam act vs solid flat tappet

Not that I’m aware of. While the size of a valve is a limiting factor, it’s not the only one. Shape of the valve, shape and cut of the seat, the various parts of the port from just under the valve (the “Bowl”) up to the port entrance/exit and every last micro meter in between account for the over all picture and abilities of the port.

The thing your looking for is the best area under the curve in the ports.

If I had two different heads with identical flow numbers, I’d choose the smaller port for the job. It should have a higher velocity and fill more quicker.

The larger port has its place. Perhaps super charged or NO2, a larger engine, a high screamer smaller engine? Depends on your goal. It has to be part of the well thought out package.

There is a point of installing a to large of a head for the engine displacement and level of power. I don’t see that as a problem with your build. The imbalance would have to be pretty big. Squeezing out every last bit of power per the goal of the build can be very different from a very mild street machine to a knock’em out drag beast. In this pictured scenario, swapping heads here would be terrible.

In your build (I missed? The compression/cam specs I think) a 470 & TF 240’s are an excellent combination. I’d run with that all day long, no problem, wouldn’t think twice about it or worry an once.

If you had stock small port 361 heads on top, I’d say that is a severe miss match and I’d guess your just rollin with what ya got until the wallet grows thicker.
Cam specs howards solid f/t 260-264 @.050 .616-.620 lift with 1.5 rockers .
Compression should be right at 11.40:1
Rod ratio of 1.71 (If that matters)