One more piece of the equation,
When mercury offered there higher output motors, Example 260 hp 350 vs the 280 hp 350, only difference was intake (slightly higher profile), flame arrestor ~4" tall vs 2" tall. I also belive they recalibrated the secondary hanger and needles that hung on the hanger to a slightly richer configuration (on the rochester quadrajet)
I did a part for part comparison on this issue once a long while ago.
That being said, 20 hp gain on a boat is almost insignificant, cost vs gain is not worth the effort.
I also dont believe there is 30 hp with a carb and manifold change on a 305 ci motor. That is a bit of a strech, Possible but unlikely.
The 305 is not a perfomance based motor, If it were a 350 then a cam, intake and carb change could get you 50 + hp gains.......
JMHO.......