Tri-State installs larger valves in the GT-40P castings. 1.94 intake 1.54 exhaust.
Stock GT-40P valve sizes are 1.84/1.46.
As far as I know, Tri-State does not post flow numbers for their GT-40P heads. I have no idea if they even have a flow bench or not.
Stock GT-40P head flow data at 28":
Intake Exhaust
.100 =61 .100=52
.200=128 .200=90
.300=169 .300=123
.400=195 .400=135
.500=196 .500=139
Take that for what it's worth.