Question on port matching

There is an engine masters episode about this tonight, on my cable m/t channel. Eric Weingartner has a you tube video too.
I do it, cause I can, but to be honest, I don't think it's worth much, UNLESS... you have an intake that is badly misaligned or bigger than the entry into the head port. Hitting a ledge in the port, really disturbs flow (big port rat intake, on an oval port head, is a good/bad example).