polishing the exhaust ports makes sense as you want to get the gasses out of there pronto, although polishing the inlet ports is a no go
leaving some surface texture allows the fuel and air to mix better
by the way, the ports are not polished as standard, the only work that is done to the head is the ports are opened up slightly next to the valve seats, this allows a greater flow through the ports
the inlet ports are PLENTY big as standard, the exhaust ports can do with opening up a bit though, will dig out photos of the head on my car before i fitted. it was ported and gas flowed by race developments (PROPER race company that generally builds motorbike race engines). you can see from the photos that the inlets have been cleaned up by the exhaust ports have some substantial work