One thing that I have tougth is the claim of B+W that the usage of "portflow" tecnology (that is, making small holes like in a golf ball) and having a flared port wil have any effects on bass.
Well, if the port encountered omnidirectional air flow like a golf ball, the dimples make extremely good sense. A very good M.E. (Mechanical Engineer) explained to me that a dimpled golf ball will fly about 30% further than a smooth golf ball from the tee-box. The M.E. explained that the dimples in the golf ball essentially grab the air flowing around the golf ball and hold it securely. The result is the turbulent trail behind the dimpled golf ball is much smaller than the turbulent trail behind a smooth golf ball. The dimples really improve the drag/turbulence of the golf ball. However, the reason dimples are used is because the direction of airflow over the golf ball is uncertain. If the direction of airflow is known, ridges or fins will perform much better than dimples.
There is some dicsussion on this matter here:
http://www.eng-tips.com/viewthread.cfm?qid=107764&page=1However, this discussion appears incomplete. These gents discuss airplanes, but not cars. The example the M.E. used to describe the ideal trubulent reduction applied the model of the Mustang SVO. The double fins on the back were postioned to accomodate airflow at a specific velocity.

As the airflow over the SVO would become turbulent at the back end, the first fin would catch the air, and maintain the non turbulent flow. Yes, the fin actually reduces turbulence. This seemed strange, but the M.E. explained the dynamics and it made very good sense. Then, as the airflow was again about to become turbulent, the second fin would catch the air and reduce turbulence. These fins on the back of the SVO were engineered for a specific velocity in a linear direction through the air. There are similar fins on the back of many race cars, but they perform other duties (i.e. downforce), and I cannot address this.
Nonetheless, my point is; When the direction of airflow is known, ridges/fins will outperform dimples. The design/spacing of these ridges will be most effective when applied to the velocity and direction of airflow. The velocity will obviously change, but the direction (fore and aft) will remain the same. If a guy wanted to engineer an ideal flare for a port tube, ridges/fins should be used. IMO, the only reason to use dimples is marketing. Aparantly the B&W marketing department believes their customers are more familiar with Golf than NASCAR. I think they are right.
Please understand that I am not an M.E. or Aero Engineer. However, there are several of these guys in my office that golf. There is another who is a NASCAR fan. The subject of dimples versus fins is quite simple for these guys.