Hi-Tech,
Please read the article in full before you post again ok?
http://airflowresearch.com/articles/...art2/A-P11.htm
GT40Y on the 306 produced 338 average TQ and 363 max torque. The AFR165 made 353 average TQ and 378 maximum TQ. I will take your $20 dollars right now - thank you.
Edit. In fact, the AFR165 and AFR185 beat every other head in in all performance categories (Peak HP, Avg. HP, Peak TQ, Avg. TQ) in Guide 1 (306 engine) and Guide 2 (331 engine) respectively.