Bro the procedure that you've mentioned above is for Racing vehicles and engines with multi-cylinder configuration. there is a common understanding amongst engine builders that best engine in terms of delivering immediate results is a "single cylinder" engine.
thats why I recommend spark plug indexing. to index a spark plug, you can use multiple washers of varying thickness or there is a simpler way: just try different spark plugs. each spark plug has a thread which starts in a random manner therefore you can always select a plug whose open end faces the intake valve.
one more thing, though this is debate-able but the general consensus is that for single cylinder and small displacement vehicles the open end of the spark plug should face intake instead of exhaust.
what you have mentioned above may be true for a multi-cylinder and large displacement engines because flame has to propagate through a large area to completely igniting the air-fuel mixture. in our case of a single cylinder, small displacement and high RPM engines, we want the flame to completely burn the air-fuel mixture before it reaches the exhaust intake otherwise the exhaust valve will open and the unburnt mixture will exit the system.
anyways, brother. I think you've miss understood the whole point. i never said that indexing will result in extra 5hp or an X amount of HP out of your machine. I merely said that this will result in efficient burning of the mixture. we want the whole system to as efficient as possible. not to turn it into a rocket, only to get max performance out of it.
same is the case with Valve gaps, please do not think that your bike will turn into a rocket. a correct setting will only serve to get the max out of your bike's engine.
tappet adjustment done. when engine is warm is never correct. for that we need a cold engine. the best way is to leave the bike overnight and adjust tappets early morning.