Port match intake/gaskets/heads or not
My opinion, it's not something you will ever notice a difference, and it's not something that will repeatably show up on a time slip, unless you have a very consistent car. Note that the heads being larger is the key here. If the intake was larger that's more of an issue.
If you are having a full port job that's one thing. But barring that I'd spend the time, effort, and money on the bowl and short side areas, and a quality valve job and valves. Also the chamber side. Getting rid of ridges and deshrouding while you are having the valve job done.