GT-40 heads flow more air than E7`s,stock vs stock,that`s the main thing + GT-40 heads have larger valves except the GT-40P,(exh), which have E7 size 1.46" exhaust valves.
E7,1.78" int...1.46" exh
GT-40,1.84" int...1.54" exh
GT-40P,1.84" int...1.46" exh
Better air flow numbers make the GT-40 heads better.I can`t think of any other reasons if there even are any.