Pretty bold and inaccurate statement there, and you've been here a while figured you would know better . 350WHP is pretty EASY in a VG30, thats just injectors,turbo and a tune away. In fact with just injectors, small T3/T4 turbo, and a tune (plus basic supporting bolt ons) my brother made 364WHP and 480WTQ(FlawleZ on the forums). Thats with over 200,000 miles on his long block, stock heads, cams, bottom end etc. The car would of made over 400WHP with the same setup if the turbo wasnt out of its efficiency range. His new setup is still on the same old short block but now a bigger 62mm billet turbo, custom turbo manifolds,ported intake manifold and cams, looking to make well over 500WHP on the factory block. Problem is most people cheap out on a proper turbo on the SOHC VGs and they stick with disastrous tuning options like romulator, Nistune FTW.
Also the NISMO heads are next to impossible to find as it appears only a handful were ever made. You're better off just porting the heads and getting a nice set of cams and a proper turbo, that will offset any intake flow issues for 99% of peoples goals.