I do it and think it's beneficial. It doesn't make a night and day difference but I feel the bike does run and perform a little better. The ports are very crudely cast with lots of imperfections, lumps, bumps, and machining marks from the valve seat install .....
They are borderline too big to begin with so you don't want to hog them out or enlarge them much, just smooth them out. The exhausts can be left "polished" but it's best you texture up the intakes after removing all the imperfections. That helps keep the fuel droplets suspended in the intake air charge .....
It's not too difficult or expensive to do. You can accomplish it with about $20 worth of Dremel
Thanks man and what are you doing to get all the carbon build up off I used oven cleaner worked good but still has some deep in the ports .