LD340 before and after porting numbers.

So the question I have is. The intake is capable of say 240 at .500 then the heads don’t need to be porting to much past that. Or if the heads are only capable of 240 will the intake cut the flow down regardless. Do you think you need a head flow of 260 something to make the intake flow a 240. In this particular situation would you be better off matching the heads to the intake, if the intake is only capable of a 240 does it loose velocity when it hits the head that’s capable of more, Posibly loosing some fuel atomization. Just thoughts