Why is ther no formula to figure out port volume?

Man I started a big thread and haven't even chimed-in in over a week. Sorry guys. This was the craziest work week I can remember. All kinds of helecopters breaking, and on top of everything we were getting autited all week by Big Brother FORSCOM. yay....

What I was origanally asking was:
If I know these givens: 4.040 bore x 4.000 stroke small block, 3-4,000rpm avg. shift speed, 5,800rpm redline, daily city driver w/ weekend drag racing

What is my optimal port volume?

Now collective experience would say bolt up a pair of Eddys and call it good, because a lot of folks do and it usually works. But lets say I want to completely blueprint my heads for the perfect fit for my engine and application: CC matched ports and chambers, perfectly straight valve guides, "performance" valve job.... the works. What port volume should I be going for?