It's pretty simple, using better (or better matched) parts yields better results per dollar than tuning.
Valve jobs, port matching, custom cams are a plain old better value.
I even think now that it's 2023 the old goal of 300rwhp is outdated. That's what we were shooting for 25 to 30 years ago.
The best i've seen on a stock shortblock ever was 359rwhp (no tuning) and honestly it wasn't even anything all that magical.
Afr 165's valve jobbed and port matched to an RPMII, custom cam, 30's, 80mm pro m, 75mm TB spacer. (i believe the opening of the RPMII had to be ported too since i think it's only 70mm).
I spent more on my heads (well i would have if the last guy payed his extrude honed bill) and got 20rwhp less than that.
Put the money in the parts first, tuning second.
If the tuning makes it better, great, if it doesn't well at least you know you didn't leave anything on the table.