Not everyone has access to a Bridgeport or even a drill press, so my response/approach was aimed towards the guy in his garage that wants to do the swap. My point is, it's super simple and does not need to be over thought. If the gasket matches the bottom of the carb and it matches the port on the intake, you're good to go. It's not rocket science.
I would argue against polishing the inside of the manifold as the casting surface helps fuel atomization and a little turbulence is actually a good thing. Take a look at the inside of this intake...
There's a reason it has that waffle pattern at the bottom.
Not trying to be a jerk, just keeping up a good conversation!