Considering the size of turbos and displacement is there really any benefit in using a large 2.5 dump over a smaller 2" or 2.25" pipe? Would the smaller pipe not offer better response and spool up, particularly for the secondary at changeover?
The general rule with turbos is the bigger the better after the turbo. Having said that, the difference between a 2.5" to a 2" on a standard or mildly tweaked B4 would be fairly minimal. Each turbo will flow ~100 - 120kw worth of gas flow, maybe the 2ndry turbo would be slightly higher. Its not really that huge a gas flow per turbo.
My old car (sr20det powered bmw) made over 350hp with a 2.5" exhaust system, also I was using the standard dump pipe which was actually slightly smaller than 2.5". I actually did some flow modelling at uni ages ago, and theoretically you should be able to get close to 400hp on a 2.5" pipe.
So in my opinion, the only reason to go bigger than 2.5" on a B4 dump pipe is to make it louder, and even 2.5" is probably overkill.
I am about to make a custom exhaust for my GTB outback, I am using a 2.25" pipe each side, with no cat after the primary, and merging into a 2.5" system with a good quality muffler. I don't really like the noise that much, I kinda like being able to silently out-accelerate cars with big loud exhausts.
To put it in terms of numbers, twin 2.25" dumps has a x-section area of 7.95 in^2, a 3" pipe is 7.06 in^2.
So twin 2.25"'s is actually a bigger total pipe than the 3" dump that everyone puts on their rex's....