If the port cc is smaller, and the flow is the same or better, then midrange torque will be higher with the smaller head, but with the same top end HP as long as the flow quality is similar.
The out of the box CCs of the untouched MVA heads I installed on my bike measured smaller by 5+ CCs than untouched 110 SE heads that I removed (I'll check my notes and get the exact numbers). I did some light clean-up work later to the MVA ports, but they are still smaller. I bought the 2017 CVO Breakout new in August with the larger CC CVO110 heads on it. I have another set of SE 110 heads on the bench that measure essentially the same as the ones I removed, the other set is on my wife's bike. I'll have to dig up the before and after dyno sheets of the head swap, but both the upper end HP and torque at 2K-3K were higher with the MVA heads, as is the fuel mileage. So are there different CC CVO 110 heads?
I did get a return call from someone in the SE division about 6 months ago and he said that the MVA heads were designed smaller, especially in the intake port roof area. TIMINATOR