Which Intake manifold gasket

No, that’s exactly right. You never want the intake smaller than the head. You can test that is 5 minutes on a flowbench to see it.

You never want a dimensional change in the port unless you can’t avoid it or you are talking about taper in the runner.
Interesting. So when gasket matching the intake or not, refering to the transition as mentioned above (let’s just say you taper/blend it in, going as deep as possible) if the head port openings are smaller than the intake, the intake runner openings should either match the heads or they can be bigger? I’d have to say I always assumed, and likely read often elsewhere if you weren’t opening up the intake to match the heads, as long as the openings of the intake were smaller at least you wouldn’t have mixture hitting that step.