The tappet adjustment can effect the valve timing, and therefore the breathing characteristics of the motor. Carbs are the LAST thing to adjust on the engine.
For example, let's say that, hypothetically, the valves on cyls 2&3 didn't open as far as those on 1&4. They wouldn't pull as much vacuum on the manometers while doing the carb sync. But, you could adjust the carb slides to achieve equal vacuum across the 4 cylinders. The carbs are sync'd to the cylinders, but the throttle positions aren't equal across all cylinders, and some of the cylinders are loafing and wasting fuel. Then the next time you adust the valves, wham, your carbs are out of sync again.
This is why you do the carbs last.
When you get to the point where all your plugs indicate equal combustion conditions, you may well find the need to alter; idle air jet screw settings, pilot jets, needle clip position/taper, or main jet.
If you can't find a source of sized jets, changing what you have may be your only alternative.
Ordinary drill bits can leave a jagged, irregular hole where turbulence can effect the flow rate at different speeds. It is better, in this case, to use jet reamers and carefully measure your changes with jet guages.
This link offers both:
http://www.cbperformance.com/catalog.asp?ProductID=525Lastly, I wouldn't start making jetting changes, 'til I was absolutely, 100% certain that every single jet orifice (both air and fuel), and passageway in each of the carbs was spotlessly clean.