Thank you all guys for sharing your views. We also had long time ago these discussions when preparing race cars here in Spain.
In any case, in my view there are many other aspects in our old Montesas with significantly more influence on engine power and response (i.e. carb tuning, ignition timing, exhaust pipe, etc) that polishing or not polishing intakes and transfer tunnels. Definitely, there is clear consensus on the exhaust port.
Regards,