Port yes, polish no.
EH does not leave a polished finish nor would you want it to. There are still some small surface imperfections.
The term port & polish is so overused.
The gains you see from polishing a port or combustion chamber are so miniscule compared to the amount of work it takes to do it is not even remotely worth the time or effort. Most of the time the gains can't even be quantified outside a static test on a flow bench. Real worlds numbers show no difference.
IMO CNC machining has replaced "old school" P&P work and if you look at it, it is by no means perfectly smooth.