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.
There are many variables to head design... And Im sure most are better on the GT40 heads than on the E7s! Maybe one of the head experts here could enlighten everyone as to the details!