I agree. The main part of the port matching will be in port matching and raising the top of the runner to match the raised runner design of the head. If the bottom of the intake manifold port is slightly lower than that part of the runner in the head it won't hurt performance. There would only be a significant gain in welding and reporting the bottom of the intake manifold runner if there was a large mismatch with the intake port in the heads. Even then this would most likely only be seen in a small part of the rpm range.