"port and polish" on the heads is kind of vague.... Have the heads been flow checked at all??? What cc combustion chamber, and are they open or closed chamber????

Polished runners on the intake aren't a good idea....the air/fuel mixture will tend to separate and form fuel droplets.... The intake should retain a rough enough surface to keep the fuel and air mixed... The exhaust ports can be smoothed (polished) as once the mixture is fired, only thing left to do is get it the heck out of there and make room for the new!!!!!

What is the duration and lobe center on the cam? What ratio rocker arms, and what kind of ignition?????