like I said mate its your money, but the whole point of getting headwork is to get more air in so you can burn more fuel to make more power and compliment cams etc, you cannot guarentee that you will get MORE air in by just a port and polish as you dont know where the restrictions are or where it would benefit and how much to remove, infact that sort of route you will probably loose as you could remove metal from an area you shouldnt (there are only 3 places you need to remove metal from on a 16v and 2 on an 8v) removing too much or not enough or changing the shape of the area etc can rob you of power as you loose the scavenging effect required to pull the air round the bend into the combustion chamber. Like wise polishing too much (the area should really be a matt finish not smooth) can stop the air movement also.
If he hasnt got a flow bench (which i doubt he will) then id not do it and save up for the work to be done properly.
read the guides and info on
http://www.pumaracing.co.uk/ as there is some quite good info, it applies to mainly 205 gti stuff but its all applicable here.