From what I've read, the Polo head responds really well to proper porting work on standard valve sizes.
As with all these things though, experience is of utmost importance if your gonna get your money's worth. Someone who knows exactly what "works" rather than just opening up the ports and polishing it up to make it look pretty is what matters.
Whilst fitting larger exhaust valves does seem to be the icing on the cake, it's also very expensive. Whether the extra cost is worth that much in real terms can only be proven with a back to back test on a flowbench and ultimately on a dyno.
I'm gonna keep the standard valve sizes in my ported head and spend elsewhere.