Have been involved in some interesting reading about number of valves and the advantages/disadvantages, with some relevance to Mercedes and their use of 3 valves in the newer engines.
http://www.pistonheads.com/gassing/topic.asp?h=0&f=23&t=139948
Read the long post by 'Marquis rex' about 10 posts in (may be on page 2).
Russ