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Cargo Ports/Trains have a similar effect by making Imports/Exports cheaper to acquire... again giving the industry more profits that can be used for level ups or to pay taxes/rent.
The overhead for the ports really depends on how big your industrial area is. If you just have a small bit of industry then yea, your probably better off letting them continue to use trucks. The value of Trains/Ships is more on the order of large scale attrition rather than fast & dirty income.
So if you have a Forestry zone for example, you should have more Forestry-related businesses in your nearby industrial zoning that will utilize the Forestry zone. Shops making Timber from the Wood, and others making Furniture from the Timber. Since these businesses are able to source materials locally rather than importing, they should have higher profit, allowing them to grow to higher levels which pay more taxes.
Don't ask for a source, I'd have to google and search through the links.
Also, I built a large Forestry zone next my existing Industrial zone. So far, I can't tell if there is actually a higher proportion of wood-related businesses. But a majority of the businesses turning Wood into Timber are complaining of High Rent, and I'm not sure why.
Specialized industry is supposedly a good thing because their products are readily available and cheaper than imported goods for the local industry and commerce. You tax profits so if the businesses are more profitable by spending less on imports then you collect more in taxes. That’s my understanding of this anyway.