i spent 10yrs building race car engines of all types , so when it came time to re-build the engine in ELVIS i was thinking just like you , port and polish the head do some other little tricks like balancing the spining assembly and so forth, well i spent about an hour on the phone with ken discussing these ideas and in the end he said as long as i was staying stock (i.e. no 836 kit or full blown race motor ) there was no need to do all that fancy stuff to it . ken said that these heads do just fine as they are , porting and polishing if done shold be minimal (i.e just smooth any sharp edges , dont make the chambers look like mirrors ) and i know from the speed shop that sometimes polishing can actually hurt the flow of the head , as for the balancing he also said , honda built these motors pretty well balanced from the factory so it would not be of any great advantage to try and make it any better (in a stock motor ) . in the end i just replaced the cam chain with a new heavy duty one and replaced the cam chain rollers (the rubber wheels ) and i mic'ed everything to make sure the clearences were still in spec and just deglazed the jugs (light hone to re-new the cross hatch in em ) and i did a 3 angle valve job on the head and had it sufaced for a good seal . it was a fairly inexpensive deal and so far it seems to be just perfect .