yeah I think the ported intake will flow plenty past what the motor can handle with limited pressure loss
flow isnt like a set number, its an amount of flow relative to an amount of suction… so flow bench numbers dont mean an absolute limit for flow, it just means at xxx inches of water of suction such item will flow xxx cfm… if you try to flow more fluid then that number you will need to exert more suction. This translate into more pressure loss in the opposite direction (set suction with variable flow). More pressure loss, less cylinder pressure, less power.
so to add on technically anything a fluid is flowing through will cause some pressure loss, and be a restriction its just to what degree. Bends are effectively like a much longer piece of pipe when you calculate pressure drop through a flow system, same with valves etc. Look up equivalent pipe length charts…
but for example a reduction from 2" to 1" on a schd 40 pipe is like a 2.5’ foot section of pipe even though its only a few inches long… a 90* bend of radius=diameter is ~1.5’ vs a 90* bend of radius=2d (smoother bend) having a ~8" equivalent pipe length (in addition to the actual length of pipe).
the important take away from this babble is that while the normal im will have some equivalent pipe length you could never hope to calculate only meaure on a flow bench and approximate, and the ported im will have some lower number, the 40% closed TB will massively overshadow the difference in pressure loss between the ported and regular IM
the timing retard will reduce thermodynamic efficiency, not as much with flow though