I have read in Kevin Cameron's columns that the polishing may not be the best way to approach porting. He said the slightly rough texture of the intake walls helps to promote better mixing of the intake charge due to the gas/fuel mixture 'tumbling' as it passes-along the intake.
There is the comment made that 'polishing sells port jobs, because that's what the customer likes to see, even if it doesn't help the airflow.'
Sorry, I am not a tuner or a professional mechanic, I cannot claim any real personal experience from doing a porting/matching. Supposedly, things that you think would help 'move air and fuel' like large-diameter passages, actually hurts the overall performance where engines operate 98% of the time. It may help generate more-flow at close-to redline rpm's, but how-often do you spend there on your bike, unless it's a racebike? Keeping the velocity of the incoming charge up is more-important over the typical rider's rpm range of usage, than is cramming into the cylinder head the most fuel/air at the highest rpm.