does head design/ flow numbers really matter?
Blower or turbo is providing more mass of air available than engine can use hence the restriction and measure of boost. Mass flow backs up and creates pressure. Intake port does matter as a less efficient and or too small a port will not beable to pass the flow and thus more pressure builds up. Its ideal to size port for the displacement and rpm range to support the performance goals. Its not about flow cfm but port shape, velocity profiles and even down to valve seats.
But budget wise i agree, sometimes better to let boost do the work and leave heads less efficient than they can be. You dont need 2000$ heads to make medium power that stock heads can do. Just may take a few more psi
There are many interesting discussions on this subject from many head gurus online in various forums

