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Ok, I don't know why people refer to it as a 60, probably because they measure the backside with a set of calipers and see 60. The proper way would be to use inside mic's and measure where the plate hits the inside of the bore.
The reason why you want to port it to match is because if you don't there's gonna be a lip. Air will find its way to it's destination no matter what, but the point is we want efficiency. By port matching you are removing areas that may cause turbulence(Refer "lip") which will be a flow restriction and hinder your car's performance.
The smaller portion in the middle of the throttle body is called a venturi, they have been using it on carburetors forever. It increases air velocity.
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Gerald.
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