I personally think different rules apply here. You’re building a one off, so the numbers that work best may suprise everyone and defy common theory.
I’d say lower exhaust roof as well, but you’re gonna have a harder time filling that swept volume column with the smaller case. I’d say 102-103 range.
On the transfers, I’d keep them lower personally. I’d go 122-124ish. You’re gonna have the same volume change between TDC and BDC as on a stock 272 case, but it’s occurring in a case that’s smaller, so you’ll generate more pressure. In general, when you make a case smaller and you get more pressure, the transfers can overscavenge if they are set too high in the bore. If you read Blair, he talks about this concept happening in the 70’s in motorcycle engines. The OEM’s figured out that as they made cases smaller they had to physically lower the transfers. In general, you want them to open after the exhaust pressure drops (so there’s no backflow) and early enough to fill The entire swept volume.
Intake is anyone’s guess, but I’d guess the old reliable 78-80.