I apologize for waking this thread up, but...
Sorry, there is SOO much missinformation here. Doesn't anybody take physics?!
Anyway, lets clear a few things up:
Air and fluid are VERY much related. You can study air movement much easier by studying fluid dynamics. Ofcourse, air is not AS manipulateable as fluid, seeing as it is less dense, but none-the-less, fluid-dynamics is an integral part of understanding air movement.
Next is saying the best way to get more air into the engine is by porting, or making the air tracts wider. Tell your friends to go back to physics class. Porting out, if you are staying NA, can only be done to a certain point, then you DO lose velocity. Why? For the same reason that most NA cars don't need a 3" exhaust. Try blowing a candle out with a regular straw with the opening of the straw a few inches away from the candle. Then, use, say, the cardboard roll from a paper-towel roll, but position your mouth and the opening as best as possible the same distance from the same candle. You may move the same amount of air in one exhale, but the velocity of that air will be VERY different. (MUCH slower in the roll) It is in fact more complicated, but I am purposely trying to oversimplify for the sake of argument.
Atomization of the fuel within the air is very important for power and emissions and for the car to run perfectly. It has more to do however with how the flame travels within the combustion chamber after the spark plug goes off. If all the fuel is on one side of the chamber (will never happen), well, it would be a VERY uneven burn. Spiraling air is nice to have, but it can be sacrificed for velocity and a proper spray pattern from the injector! (VTEC-E opperates by opening one intake valve having the air sprial into the combustion chamber to provide better atomization while injecting less fuel, so the flame front actually reaches all the fuel atoms in an unusually lean, but still safe thanks to design, air/fuel mixture. This is not the case for performance applications where A LOT of air and a LOT of fuel is needed to make peak power. After all, fuel IS power, as they say.)
The gain in low-end torque which was mentioned earlier while the spacer was installed was probably 95% because with the spacer, the intake plenum is enlarged, allowing for a larger reservoir of air for the engine to breathe with at low rpm. The same concept with the R-Crew P.I.M.P. (or power intake manifold plenum) for the K-series. It will not provide more peak power, just better throttle responce at low rpm and better driveability.
Also, boring out the TB is almost always useless. The weekest point in ANY intake tract is usually the intake manifold itself. The TB can usually out-breathe the manifold. When do you need that larger TB? When you want that extra little bit of power to shave those 10th's or even 100th's of a second of your 1/4 mile time. The illusion of more power from a bigger throttle body comes from the fact that suppose you open the throttle 20% on the larger, it would be the same effect as opening the throttle 50% on the smaller one. So you get better responce, and in turn, a FEELING of power.
And last but not least, butt dyno's don't count. Period.