I thought that the small hole gasket was used when you wanted to limit the pre heat in warmer climates. VW recommended blocking off the preheat when not needed as a hot manifold decreases performance.
I hear what you're saying and it almost makes sense. But having the same size hole in both makes the air stand almost still and not move from one side to the other.
I just tried.. And you really need the heat risers in most climates. At least here in Norway with a summer temperature of about 20 degrees celsius, blocking the heat risers will instantly get you a soaking wet intake manifold from the carb downwards and a bogging and coffing engine.. It's not so much the outside air that is cold but the vacum in the intake that makes the air on the inside of the intake a lot colder than the one on the outside (that is, in a warm engine bay) and condensation is bound to happen if the intake is not heated..
Of course this is not a problem on "ordinary" engines or when using dual carbs as the intake will be mounted on a warm part of the engine and get the needed heat there.