Going 306 you have to use different pistons, that can have an effect.
Like said before fresh 302 vs. fresh 306, hardly anything. I have heard that .030 overbore will help unshrowd the valves a little more.
Like said before worn 302 vs. fresh 306, big difference. I think some people overlook the actuall engine. Spend all this money on a nice set of heads, an a good cam, slap it on an worn out engine and wonder why they are getting beat.
Also, a worn stock 302 vs. a fresh 306 with higher comp pistons, balanced, good rings, world of difference.