P.P.W9's and the goal of more HP

I have to think a 400CFM head probably has some poor lower-lift performance, or some other sacrifices, to get to 400CFM. I could be wrong, but...
I'm just thinking that if there is little cost difference between say a CNC job that go 350cfm and 400cfm is there any real downside of not porting the head to it's full potential.