Cylinder Head Porting and Power Production

I don’t like to look at the flow numbers “in a vacuum”.
Saying you should make 2.06hp/cfm is just too arbitrary for me.
Take a Ford 351C for example.
Not too hard to take the stock big valve 4bbl heads and get them well into the 300+ cfm range.
Installed on a 10:1 basic street combo with a small cam, stock intake and small tube headers....... does not equate to a 2.06hp/cfm combo.