Talking about heads

[hound dog]

I've seen several threads talking about "what heads to use on my small block 427 stroker" and some of the answers have set me to thinking (dangerous). If we assume that cubic inches are cubic inches regardless of what size block they are in, why does anyone even consider the smaller flowing heads such as the Edelbrock Performer for a 427? And the GT40 heads must be nothing but a waste of money. These heads are made to try to get some torque from the 302-351 engine sizes, certainly not proper for the 427 engine size. A quick look at the AFR website for a comparison of head flow rates for different size engines can be a real eye opener. For instance, the MAXIMUM flow for a small block Ford head (225cc) at .600 valve lift is 315 cfm regardless of cubic inches. They don't have a big block ford head on their sight but the MINIMUM size big block Chevy head has a flow rate of 358 cfm at .600 valve lift. I realize that valve diameter and other factors have an impact on engine performance also but given these numbers it would seem that there aren't any heads made for a small block Ford that will make the most of the 427 cubic inches. I have a 393 in my cobra and I bought the Vic. jr. heads and I'm not sure I have enough yet. Opinions? Is my thinking all screwed up?
h dog