yes it's confusing as a smaller # ie 105 vs 108 means sooner (advanced) as 5 o'clock is sooner than 8 o'clock. the intake valve reaches peak lift at 105 deg past TDC compression (which is sooner) than if it reached it at 108 deg past TDC compression (& therefore closes sooner). As said it shifts the power band lower & reduces the valve to piston of either the intake or ex valve (I forget which one). Cams I've advanced (street) which you'd be doing (to 105) have always benefitted from it (more torque)