If he says he doesn't have that much money, he's not going to go FI. Porting and polishing removes material from the combustion chamber, therefore, increasing the size of the CC and decreasing compression ratio. So in losing CR, he would lose hp in that way, although gaining power through increased flow. So if he installs PI heads, they will flow better in comparison to the lift of the camshaft he is going to use.
PI heads were designed to flow better through the mid range of the lift, so why would he want a ported NPI that flows better cfm at the top of the lift when he's going to more than likely going to get a PI camshaft that's not even going to give that much lift.
Porting and Polishing is more than just cfm, maybe you should google that and find out. Joe Blow down the street is not going to know how to port NPIs to outflow ported PI heads, or even out power them. Just because ported NPIs might out flow ported PI heads, that doesn't mean they are going to make more power.
The flow numbers you gave above don't compare anything. Are you comparing exhaust or intake? A PI head can be ported and polished to flow up to 245 cfm intake. Tell us what your comparing