Brief history: I bought a R1150GS single spark as a project, 100% standard. A spare pair of heads were fitted with larger inlet valves, (I think the seats were left as standard), and the ports were cleaned up.
The bike was dynoed as standard, then again with the heads fitted and the fuelling optimised with a power commander.
From memory it gave about 10-12% gain in the mid-range, (the most useful area on the road), and about 8% at the top-end. This was with a standard exhaust system.
Interestingly, a K&N filter was then fitted with no discernable difference. According to the advertising, there should have been a massive increase in power!
The 1150 was sold and I fitted the heads to my R1100GS. This engine was already modified, squish, carbs, mappable ignition, exhaust, etc.
Motorworks leant me a pair of R1200 camshafts and the bike was transformed!
It revved like there was no tomorrow, the engine would be well past the redline and still accelerating strongly.
I realised that it was not going to last long so I removed the heads and a mate had them.
After that I discovered K100s and turbos but that's a different story!