I totally agree with Tony D's "it's the combination of parts", everything complements each other.
Details on my L2.8 build:
f54 L28 bored .020 over cast flat top pistons, stock crank, stock rods, arp rod bolts.
N42 head, stock valves, combustion chambers welded and ported by Slovers 44.1 cc chambers, Fel Pro head gasket.
Isky custom grind cam 540 lift, 270 duration. THANKS TONY D for the Isky tip!
Pacesetter 3 into 2 header with MSA 2 1/2in exhaust kit.
280zx distributor, MSD II coil.
10.25 to 1 comp ratio, 7000rpm red line, 91 octane gas.
SU's with SM needles made 190.7 at the wheels, on the same dyno and no changes except carbs,Weber 45's, 38mm chokes made 214.6 hp at the wheels and 198fp torque.
Honestly, this combo has far exceeded my expectations. It has a mellow idle at 1000rpm and pulls hard from 4400 to 7000. Super happy with it.
Scott B.