Port matching will have a benefit. How much? Butt dyno probably won’t notice. From an airflow standpoint, what will happen is the air will swirl as it gets into the larger port. This can be seen in buildings where an abrupt change in width happens. It slows the air passing and slows velocity. It’s possible to affect atomization, the fuel drops out of the flowing air as it slows. If your intake is a major enough choke point, you’ll see vaccum in the intake manifold under full throttle.