I put ported L32 heads and an XP cam on my 2001 gtp and it made more power. I would never consider putting stock unmodified L32 heads on a car without having them ported with a valve job and at least 90 lb valve springs, and just doing heads without a cam or high ratio rockers makes no sense.
It made more power because of the cam.
The point is if you're just swapping heads, then there is no gains that you'll notice on the butt dyno. And if you do then your old heads had a mechanical issue.
I understand that, I just wanted to make an illustration of why someone would swap heads. ported heads support higher levels of power.