I feel the ported 12 valve head flows a lot more than the ported 24 valve head. The P7100 also has more fueling potential.
When you compare 12 and 24 valve trucks, it is better to do so as diesel trucks, not bottle babies. Propane and nitrous injection avoid the design parameters you are trying to compare. Air flow doesn't matter much when you add all you can use via nitrous oxide. Fueling similarly, when adding propane. You really don't learn a whole lot about the engine because you are avoiding its nature and characteristics. Additionally, some folks are really pushing the capabilities of the engine for daily, durable performance. They have to change head gaskets frequently. If you blow a gasket almost every time you use the bottles, you are not really making usable, durable power. Soon as that is fixed, we will find the next weak link and it will probably cost more and take longer to fix each time.
Mark's truck (Diesel Dynamics) made 546 hp last week on diesel fuel only, with the VP44. Jetpilot made 511 on diesel--the bottles add a lot on his Ram, but that isn't the 24 valve engine combination talking, it's the bottles. No criticism or denigration of his accomplishment is intended, but you see how you are testing the performance and delivery systems for the additives, when you look at only the top hp with "drugs" not the engine parameters that you are interested in. You also have to consider that some folks use a lot more nitrous, for example, than others. Engine durability (presently, head gaskets are the first concern) may mean more to some than to others.
Sickly with his poor little 12 valves has run from 602-614 depending on injectors etc. on #2 diesel only. Lawrence and I have planned several experiments to sort out the best combinations whether 12 or 24 valve. Since everyone starts with one or the other, and changes get expensive, it is no wonder many Rammers avoid or cover up inherent engine design deficiencies with propane and nitrous oxide as cheap "fixes" and "enhancements. " However, one reason I stick to diesel fuel only is the durability issue. Another is the cost to operate and refill tanks and bottles.
In summary, if you want to compare 12 and 24 valve engines, consideer the drugs separately.