Keep this in mind:
The stock and most aftermarket systems neck down to 2-1/4" at the transition of the DP to the rear section. This turns 2-1/2" to 3" DP's into funnels since the actual exit is smaller than the inlet. How does that effect velocity and flow?
grambles would be better at answering this question than I, my take on it is that it will affect flow vs say a complete 3" system. However, having 3" to 2 1/4" will flow better than complete 2 1/4" system, the further back from the turbo the 'downsize' the better.