My friends and I have a saying: When in doubt, reference Formula One. They have an incredibly extensive budget that allows them to develop some insanely fast engines. If they do it, it's for a reason.
If you look really long and hard, you can come across some pictures of some intake ports for a formula one engine. They look to have around a 200 or 300 grit finish.
In the recent unveiling of the specifications of each engine from the major manufacturers, they posted pictures of the heads of some engines that were cut in half. The ports on those were very smooth, which differed from what I found in the ports of then-current engines. That goes to contribute to the idea of polishing only for the ooh and aah effect when put on display.
Darrin Morgan never polished heads, either.
Top Fuel doesn't polish anything from what I've found.
3 examples from 3 of the highest tiers of motorsports that show a few clicks down from a smooth finish.