You're picking extremes, there are DOHC that won't break 13.0s just like that and the early SOHCs could hit high 12's when tuned correctly. I put the real world difference at no more than about a half second or so. Top speed is a waste of time, change the final drive and both will run 130 mph, you picked theoretical top speeds assuming the DOHC will hit 9500 rpm, they often won't since the CV carbs limit full open. AS well, by the time the DOHC rolled around most of the bike magazines used Peewee Gleason to do 1/4 mile testing as he weighed 120 lbs. and a good drag race launcher. Most faster DOHC times were set by him like many other fast bike times of that era. Look at average CB750F times, almost impossible to get below 12.50 real world. BTDT. I had fits getting to 12.80s-12.70s on mine at 170 lbs. and that same 38 hp. Kaw 400 did 13.70s after I ported it. I hit 13.20s-13.10s on my friends' brand new Kaw 650-4. Later header and carb work and sprocket hit 12.50 on the 750F. Magazine times are often unobtanium, they are not real.
You also have no idea how we dog the DOHC for unfulfilled dreams that Honda could have made simple easy cheap changes to make them MUCH more powerful. The stupid curves in the cylinder head to accommodate close to SOHC carb centers are worth close to 25 hp., when the engine is tapped all the way out. The engine absolutely refuses to breathe above about 150 hp. regardless of WHAT you do to it unlike other engines which just keep on going higher. Direct lift carbs like SOHC has if picked correct size just for a stock engine are a solid 10 hp over the CVs. And the rod design right out of the SOHC severely limited them as well did the cam chain adjusters. The DOHC is one of those weird engines that is pretty much bulletproof in dead stock form but press on it at all for more performance and it fails in several ways, any one of which usually leaves one with a basket of exploded engine parts. Why the few who tried to race them choked while the big Kawasakis and Suzukis utterly destroyed them. Those two designs were MUCH more robust. Honda while roadracing found that out the hard way, blowing engine after engine, there were races where every single rider went out early due to blown engines. One of the major rules to Freddie Spencer was not to rev them over 10K, or slightly over stock rpm, they 'blow up there' his tuner emphasized to him.
Hey, for all the trumpets of 'new age design' the CBX had the same issues, as did the later 1100XX Blackbird, Honda is known for making flimsy hi-perf bikes...........