I think some points are missed here.
1. Pressure differential is key to turbo operation - this is a fact, not a question
2. Although you can absolutely, incorrectly setup a larger exhaust, the statement I made is based on the assumption that a system is properly engineered
3. I have heard all this counter-argument before, and seen the slack jaws when a 3.0L, twin-turbo engine gets a 3" exhaust, and has dyno slips to back it up.
4. Yes, depending on how hard your engine is maxed, the gains will be substantially different, but it still does not change fact 1. Your engine will be more responsive, and make more efficient horsepower with a larger, PROPERLY DESIGNED exhaust.
(Yes, emissions gear interferes, there is no way it wouldnt, but just because the big toe is bad, you dont chop off the whole foot)