Is More Flow Better, Is The Smallest Intake Port That Flows The Most The Best

I was just having a conversation with rb last night and was telling him about how I used to make the port just big enough to reach a number but still keep the port small for velocity. I had one set of j heads that I experimented on and got 234 @.300, 242 @.450 and down to 232 @.500, at the time I was really impressed and they worked great for the low lift cam the guy was using. Now I look back and relish the experience but kind of shake my head at how I will never bother with that again, kind of like my full port a 318 head experience, now I just hit the speed master button, mild port work, cam it right and make more power everywhere.