okay, if your talking mirror finished polish, then no.. don't go there, a) waste of time, b) doesn't allow the fuel/air to mix as effectively...
but the rough surface DOES NOT INCREASE AIR FLOW!!! this theory about a "thin layer of air creating better air flow" is crap! so long as there is a surface, there will DEFINATLY be a thin layer, no matter how rough the surface is. any thin layer of air, especially a turbulent one, will create drag, resulting in loss of air flow...
the way fuel air mixes is the same as when you boil (boiling meaning bubbling) water, if you have a totally polished (perfect surface) vessel with water, the water will not boil at 100degC, and probably not for a long time after that, however if you introduce something to this water once it's passed 100degC (say a powder like sugar) then the water will boil instantly since it's now got all these places for air bubbles to neucleate.
the principal is the same with fuel/air mixing, if they have a pitted surface, then it'll mix much better, if it's polished smooth, then it won't mix well, (larger drops of fuel).
SO, a polished smooth surface is DEFINATLY better for air flow, but not so good for fuel/air mix, your best bet would be to match up the size of your intake ports with your manifold gasket, then match up the manifold gasket with your intake manifold, smooth out the surface of the ports somewhat (but not polished). and your laughing...
have a read of this site for more info
http://www.torquecars.com/tuning/Porting-polishing.php
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