If head flow does not matter what about when GM took their trucks from TBI to vortec with the 305 and 350 that made a huge diffrence better efi yes, roller cam yes, but the tbi heads did not flow worth a crap to the 180cfm on the intake of the vortec heads.
Ford 302 4"x3" chevy 305 3.74"x3.48" stroke crank. The ford makes its peak tq in a truck at 280tq@2400rpm the chevy makes 270tq@2850rpm and thats within 3ci. of each other I have towed with both I like the 302 better.

Curtis