A lot of people think it's as easy as laying a gasket on the intake and exhaust ports and scribing around the inside of the gaskets, and grinding until you met the lines. Unless you take the time to create and establish a reference so the intake and gaskets will align to match the head and intake as well as the exhaust, you may not be helping your situation by doing it. On the other hand, if the ports are badly mismatched, and you know how to correctly position and align the gaskets to the head and intake, and exhaust, and create a way to keep all those components aligned when you install them. Then yes, it can be a benefit.
