Still doesn't explain how you end up with c/d numbers over 100%(and to get 100% efficiency it's air flowing through a perfectly straight unrestricted piece of tubing. Not air making turns around guides and valves and through valve seats).

It can't be better than 100%.

Most heads with 45deg seats, with a valve job and throat diameter/shape designed to provide good low lift flow will have c/d numbers from .100-.300 lift in the 70-75% range.

That head might very well flow 352@.700 lift.

It doesn't flow 104@.100 lift.

The thing to keep in mind with flow results are, the head flows what it flows.
If you have it tested on 10 benches and get 10 different results, the fact is...... The head still actually flows the same on every bench(if the same test pressure is used).

However, Some of the results will be more accurate than others.

I'd happily flow one of those heads from Larry for free...... Just pay the shipping.
Preferably one that was already flowed and you had numbers on it.