We ran some polished components in our NDRA Supra a couple of year ago. You aren't going to get major horsepower increases from it. Any increases will be marginal at best.
However polished internals do provide a threefold advantage:
#1 Polished internals tend to have less build up of carbon and combustion deposits.
#2 For parts like valves and ports, polishing does provide better flow characteristics.
#3 All forged internals and head castings have minuscule pitting and ridges from the forging or casting process. These imperfections tend to be the weakest areas and most likely the first place a crack will develop.
Overall, I'd say you are wasting your time and money if you are making less that 1,000 hp and aren't in competitive racing.
The value proposition of polishing versus other things you could do is pretty low.
Other than beam polishing of rods, I wouldn't suggest it for the average Supra build.