Question on port matching

Good lord somebody grab a 20lb sledge and drive the nail in the damn coffin here. Port match/gasket match, taper and contour up into the intake runners, that’s the goal, agree? But if you have an intake with smaller or larger port windows than your heads take some time to research what has been put forth here, absorb as much else out there as you can, compare it to what you’ve assumed, known, experienced, believed and what others have put forth up to this point and make the call for your situation. Who really is going to open up small intake port windows and make them larger than the heads? If you score an intake that’s been opened up and is larger than the ports of the heads you have......do some research and make a decision. Run it, rework it or sell it.
This larger is preferred over smaller is new to me. I’ve read for over 35 years to match or have the intake slightly smaller. So I have something new to study, but making it bigger ain’t a goal. Matched is.
The messengers and/or style in this particular case isn’t the issue. It’s what’s been put forth. I find it interesting and it has caused “thought”