Any thoughts on polishing and port matching, is it a usefull and time consuming way of gaining small or large amounts in horsepower ,or am i just going to spend large amounts of time in the garage with the mini grinder set ?

The lump i'm rebuilding is a running 3.5 R/R motor which is going in an off road L/R 90, with standard flapper Efi injection system, i'm planning a full rebuild and replacing the standard heads with new 4.6 heads and Hot cam from real steel given to me by a good mate who is giving up racing, with these heads being later will dressing them be worth all the effort,
Any thoughts would be good.
Thanks
Nige