My personal feeling is that 2.5" is the 'sweet spot', though I've seen good results on 2.75" systems on NAs also. As, on a turbo, a larger (assumedly better flowing) exhaust will create a larger pressure differential across the exhaust housing of the turbo it should result in a faster spool.
In reference to before, the thing that makes the turbine on a turbo spin is primarily the pressure differential across the turbo, velocity will have some effect (which is why you don't want to run a bigger up-pipe) but that is primarily before the turbo starts producing positive pressure in the intake system.