Taking a well known phenomenon in a particular situation (golf balls) and trying to apply that logic to something else (engine guts) can sometimes have AWESOME results but can sometimes have dismal (or at least not measurable) results.
The thing about it, is WHY golf balls are dimpled. Golf balls are dimpled to increase the turbulence in the boundry layer around the surface. All perfectly round objects are subject to flow separation (remember the discussion about rounded intake tract parts versus knife edged) in an extreme manner. At a certain air speed the drag increases exponentially as the object moves faster as flow separation occurs. The trade-off with the dimpling is that it increases turbulence (and drag) at all relative air speeds but at that all important extremely high speed that a golf ball flies at on a long drive, the turbulent drag is less than the flow separated drag.
The thing about an intake tract (or head, exhaust etc etc) is that they operate at other than atmospheric pressure and not at the same flow rate throughout the engine operating regime. If the flow speed never reaches the point that flow separation occurs (and remember, at other than atmospheric pressure with the contours and flow direction changes occuring inside a blaster engine you can't take ANY flow speed for granted) those dimples are super time consuming turbulence generators that will slow down you intake charge.....
However, I don't know that they won't work FOR CERTAIN. Someone who has the time and energy to test should try it and let us know!