Thanks pcgeek:
1. It adds complexity, but did not also going from 2 valves per cylinder to 4 valves per cylinder?
2. Yes it adds cost, but did not also going from 2 valves per cylinder to 4 valves per cylinder?
3. MAYBE it would make the cylinder heads less reliable, in that there are more valves to potentially fail, but then again with smaller valves there is probably less pressure on/flow through each value so the risk of failure might decrease per valve, possible offsetting at least somewhat the reliability decrease. In any event, did not going from 2 valves per cylinder to 4 valves per cylinder not also decrease reliability?
Maybe, some how, some way, 4 valves is the "sweet spot" under all these considerations, but I content that there would be plenty of people that would pay a price premium for cylinder heads with 100 valves per cylinder and the increased performance that would go with them...