HP gain with multi angle valve/seat

I think it's probably true with the accompanying bowl work that most "sane" people would have done at the same time, and especially with full port work. I don't think most people would do "just" a multi angle valve job and "nothing else". That doesn't sound logical, does it?
David V says most of the flow improvement possible occurs at the seat. And the gains in flow occur by improving seat angles or installing larger valves. As you move away from the seat changes in the bowl and in the port arm can still have an impact, just not as much.
Having the right sized valves and the right seat angles are that important.