Aw, Andy, I'm sure that we can agree about heads and Cummins, good and bad, but in this case I think the queston has to do with whether some of the factory 12 valve cylinder head castings have the capacity to flow better after port work than other castings do.
It's a hotrodder's area of interest as they are usually looking for any way to squeeze out that last bit in order to improve their E. T. s and speed.
I haven't heard of this belief as applied to Cummins heads but it was always a subject of conjecture and even superstition concerning both Chevy and Ford heads years ago - and may be still.
With the interest in diesel drag racing now it wouldn't surprise me to hear that some of the heads are believed to work better than others and I'm hoping to find out which casting numbers to look for so I can check both of mine. Could be some bucks in it, who knows?