It's basically just surface area. In the same box, a 36 sq. inch slot port would be the same length as a 36 sq. inch round port for the same tune.
I'm not quite sure I follow your example. Are you saying if the outer and inner openings of the port were different dimensions? I'm not sure why you would do that? Unless you can taper it to the inner size with a smooth wall, it would be bad. You don't want to have excessive corners within the port.
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