porting/polishing?

Flow is measured rather than guessed, the minute changes aren’t likely to cause issues. The only thing I can think of would be the TPS voltage vs MAP kpa table, and unless the flow is changed substantially there shouldn’t be a problem.

You are correct to state that you do not want a mirror finish on the intake ports. As far as the manifold goes, you can port and polish the plenum, but the runners are better left rough. You CAN swirl polish them, but you are better off just sticking to cleaning up the casting marks.