According to a test published in the GSCA news letter, the larger intake valves were worth approximately 3% more flow than stock valves.
Since HP is roughly proportional to airflow, on a 400 Hp motor, the larger valves could be worth 12 HP.
The Cost difference is about $60-100 for machining the larger seats and $100-120 for valves.
The cost would be somewhere between $10 and $20 per hp gained. You can calculate for your self if this is "worth" it, vs. other mods you can perform with your money.