Like Rob said, if you are actually making good use of a set of heads, the estimate is 2hp/cfm. But, most engines don't make full use of a set of heads, and the milder the package, the less likely they will reach that level. Also, unless the same guy, used the same bench to test both sets of heads on the same day, odds are the numbers are not comparable. For instance, a set of factory heads that flow 272 at .500 would put up a red flag for me unless i know the shop that flowed them. That's a big flowing head and not easy to get in the real world.