My take..........
Larger exhaust gain depends on the engine and setup. A stock 12V will see little gain because the pump defuels before egts are too high. When you start overfueling a 12V the pyro quickly pegs and the engine need more air. 4" exhaust will help but the pyro will still peg just may take a little longer and this is what disappoints people, they didn't know the max temp before the exhaust install.
24V engines have signifcantly less restriction internally (head/cam flows) so the gain from 4" is much greater on the ISB.
Put in a good cam, port the head, larger valves (etc) and install a good turbo on a 12V and it will scream for larger exhaust. Everything is relative when it comes to restrictions... ... ... ... same thing with air intakes... ... ... ... ... ... ... just my $00. 02,
Larry