I do
I would also include clearencing the head chamber at the valve eyebrow to match.
I consider it part of the finishing port work of the heads and block and the entire air/fuel flow path. Even with a 906 head with a 2.08 valve one can see the benefits of this IMO
Just do a before and after "notching" visual look of the head mounted on the block with a intake valve fixed at .500 lift or so. As Viewed from the the crankshaft side of the engine.
That should convince anyone IMO, not only that but where you do the Notching, thats very Near the Highest flowing part of the port on the intake side.
Now on the exhaust, Im not sure of the highest flow path, and the valve is a smaller Diameter. So I mostly focus on matching and blending the intake side, and just breaking the sharp edge a little on the exhaust side. mike