Intro to a port job

Some people say that you need to sink the valve a little to get ride of that factory.......Flaw???
Others say you will loose bottom end torque if you remove that groove.
Any thoughts on that?
On the exhaust it effects flow. They say the ledge helps. I've never heard that on the intake side though. I'm open to learning if you can share your findings.
Putting the intake down some and bowl cutting around it works if the turn wasnt butchered before hand .