Like Scooter said, to increase the static compression ratio. Thing is, raising the SCR requires more cam, which requires more rpm's, which the heads are want to keep up with. Tough for the smaller runners to flow enough air to support the larger motor at elevated rpm's.

There's a fellow on another forum who swears by these heads, fully ported and with 1.94"/1.60" valves.....
14014416...80-86...305..........1.84"/1.5" valves, 58cc chambers

Key words, "fully ported". Are you handy with a rotary grinder and do you know where and where not to cut?

Personally, I wouldn't trade a truckload of 416's for a good pair of L31's. Cut 'em 0.030" and you have 60cc chambers if you want more SCR.