its a balance of risk and reward. Ideal clearances are for the individual engine, each will have its own ideal clearance on a per-valve basis. So long as they do fully close as close as you can get -> you get most power - I just give a tiny bit of noticable clearance with a fully hot engine, grab the rocker at the fully closed position an rock it hard, set the clearance so theres a defined tap but as small as you can get.. if the "tap" sounds dull its too close, just and only just a sharp tap (if you can understand what I mean

). If you can test compression you can take it to the limit by going a bit at a time on each valve till theres a loss of compression, then ease back a bit.. plus a bit for safety - but remember - at high revs you need more clearance, there's more oil hanging around and the possibility of ricochet against the neutral part of the cam is higher with very close tolerances and can be ruinous.. Though it's never happened to me. - This only works with a stock-cam, if you go for an aggressive cam stick to the specs.. at least on the inlet.
No bull, there's a bit of power there if you know hot to squeeze it out, and if done properly its good for the engine.
Treat the engine like a new engine for a hundred miles, then move up the revs gradually - If you really want to over-rev the B14 get some UCL, It will dry its rings out otherwise - I just feel better with UCL about thrashing it.