I agree, to a point. As far as determining overall performance from a theoretical point of view, you need way more math than just flow numbers. We're currently concerned with the throttle, which is separated from the source of pulsing(intake valves) by a plenum. The plenum has an effect of smoothing out the pulses significantly, it's possible to calculate how much, but I couldn't do it, I know how the math works, but I don't know the details on actually doing it. I've been thinking of getting an sae paper specifically about calculating intake resonance, apparently helmholtz is a rather rough approximation at higher engine speeds.