Does this prove David Vizard's 128 lsa formula ?

Probably not. In-line wedge heads SUCK at overlap and that is what matters. You get overlap right and you can get VE’s in the 110-115 range. That makes power.

Of course, I’ve been told here that horsepower doesn’t matter and 300 is plenty so this is all mental masturbation.

I might add that that thinking is bullshit. In 44 plus years I have never had a customer say to me “I want less horsepower” unless it was an engine that was built for one thing and they want to use it differently.
I think what people mean by plenty, is for a good percent peeps a well setup 300 hp A body will satisfy,
For some a stock /6 is all they need, and others need sky is the limit power. And some will have 3 or so cars to cover each.