I'm not a scientist, so take this with a grain of salt. But I think that using the 110 CFM in your formulas is messed up. Because of different vacuum levels. Heads and intake ports are generally tested at 28 in of water column. That is an equivalent of approximately 2 in of mercury. Atmospheric pressure is approximately 14 inches of mercury pressure trying to fill your cylinder. 14 in of mercury pressure is going to push a lot more air through your ports than 2 in of Mercury.