I understand the benefits of P porting the engine.  And I think I know the answer to my question but thought I'd verify.

Looking for 180-200 hp.  I have a freshly overhauled 2004 4 port 13b.
If the intake and exhaust are built right I should have no problem getting that power NA.  

If I P port the intake it will be easier to make 200 or more. however it is just easier to get air into the engine, and therefore more fuel. But it is not by any means more fuel efficient?

So therefore if I don't need the power I don't need to P port.

Mark