Makes the engine breather better for more power and maybe even more horsepower
Exhaust valves (for reasons mentioned above) are usually smaller than intake valves. Increasing valve size does not always increase flow, depending on the engine/head design it sometimes reduces flow across the whole valve lift. An example is the 305 Chevy engine, increasing intake size alone often reduces flow, there is a delicate balance between value size, lift, porting, intake and headers etc.