Best I can discover is you are correct in the jet size. The A model with the VM26SS had 107.5 mains and 17.5 pilots. The B1 supplement say the VM26SS had 105 mains and 15 pilots. The B2 supplement doesn’t mention jets size. I assume That means no change over the previous model.
The .07 wire bench sync is only to get the bike to start. You will need to vacuum sync them. Its the only way to get even air and fuel into each cylinder. The carbs are then Balanced. Don’t expect the stock engine to rev with the quick snap off idle of the throttle. If you were talking a built engine that was designed for performance low to mid range then I’d expect better. Emissions were really eating performance during the late 70’s. You should be able to crack the throttle off idle with a usual twist speed and have the engine respond.
Other than that how is the rideability, if it accelerates hard from low rpm, and pulls strong through each gear then I’d say your good. Have you set valve lash, set points dwell, timing. Carb float levels. Do you have a good fully charged battery. Is primary voltage to the coils within 1 volt or so of battery. Lots of thing need to be correct for the bike to respond at its best. You can’t blame performance on one discipline, unless you know all are in spec.