Question on port matching

All you have to do is look at manifold tests to see the restriction some manifolds present when used on a ported head.
A manifold must move the required air to take advantage of the higher CFM flowing head.

Absolutely! Now -

How does the larger intake port to a smaller cylinder head port help and by how much or percentage is the intake port larger than the head port?

The ability of the intake or not, is not of or in question here. The question is, stated above.