Below is the facts
Tested on a flow bench with a 85mm cylinder underneath
The engine used a 85mm bore too ofcourse
39mm VS 41.50mm intake valves
Sorry,i don't know how to post up the flow chart so i just copied the numbers
with a smaller bore the difference would be even bigger
Lift 39.0mm 41.5mm
2 47.4 44.5
4 82.9 79.6
6 110.8 110.2
8 134.5 132.0
10 146.7 148.5
12 150.7 147.6
14 152.9 149.8
16 154.6 152.0
This engine used a 39mm intake and 31mm exhaust
1600cc counterflow 85mm bore 70.50mm stroke
Normally aspirated 13.7:1cr
Made 193 crank hp
Some will maybe think that since the ABA has a longer stroke and more CC it will be a complete different engine to compare valve size with,but i don't believe so (unless someone prove me wrong)
Problem with big intake valves are that they comes too close to the cylinder wall and that is a disaster for the intake flow.
A too big exhaust valve is not that bad,since it can be corrected with cam profiles and correct tuned headers.