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Seems to depend upon who you listen to. I have heard many say they are completely different, ports won't line up. I have also seen 1 magazine article that said they measured them and everything, and found no difference in the ports, but there was more material available in the LT4 intake for porting it out.
So, unless somebody gets one, and measures them side by side, and posts pics for all of us to see, I think the debate will go on....
The LT4 heads have a raised intake runner and the intake is matched to the raised height. The two intakes are different but I have seen a LT4 intake bolted up to a LT1 and it did run but I am willing to bet it lost HP due to port misalignment
Take a look at the LT1 head Vs the LT4 head from grandsportregistry.com
It'll work just fine. The stock setup on the LT4 uses the same gasket as the LT1. You can tell right away when you pull the intake on an LT4, the gasket covers a large portion of the intake roof on the head.
The floors of the heads LT1 and LT4, and intakes are the same. Only when you port match the LT4 heads to the LT4 intake does the additional meat come into play.
I'm certain you could port match an LT4 intake to an LT1 head but it's a total waste of time and a waste of an LT4 intake. Essentially out of the box there is no difference.
Here's another look at why it's such a waste to put an LT4 intake on LT1 heads. You have to grind down the additional meat to make it fit under the lip of the heads. My buddy bought this motor from a kid that had dreams of a 383 until the money ran out. Unfortunately he had already cut down the intake essentially wasting what is now about 500-700 bucks.
My buddy just used it because it was now worthless as an LT4 intake and it looks cool, to the untrained you tell everyone you have an LT4 intake and they're like..... ooooohhhh aaaahhhhh