1. I wana follow rio95's route with the gt40p's and the street heat intake but what would I need to do too the heads to have them flow as well as the intake.
2.when the heads out flow the intake does it help performance with out porting the intake.
I have never seen or heard of a set of P heads that went to 260 CFM. You'd spend much more than what the heads are worth if it were possible to get them there (probably in the $2000+ range, if possible).
Heads that outflow the intake will only go so far without porting the intake. Not that you want a "bottleneck," but, if anything were to bottleneck the airflow, you would want it to be your cylinder head. You will never realize full potential if your manifold cannot keep up.
The intake should flow about the same or slightly more (~10% or so) than the heads at most imho. Even slightly less on the intake works out VERY well in the right situations.