MTI heads
The intake ports on LS1s can be fully polished, although there is litte, if any, gain from doing so. Its mostly cosmetic, to show the buyer the attention to detail of the finished product. Your statement is valid for carbureted intake setups, where fuel is introduced at the opening of the throttle area and must atomize within the intake ports. On an LS1, the injectors fire right into the cylinders and are already atomized.
Polished surfaces have thicker boundary layers than semi-polished surfaces. Depending on the velocity of the fluid and the shape of the intake path, it is sometimes more efficient to have a non-polished surface. But, as I stated, this is more important on carb'd setups, not EFI.
Tony


