Disagree with parts of few comments...
2 3/4 is around optimum dump size for a ZD30 either Di or CRD from an engineering theory standpoint.
The reason bigger isn't always better is to do with a few principles including Exhaust gas mass increases due to cooling and Exhaust pressure pulses at the turbine vanes.
Larger dia means the flow is better and the Turbo will spool quicker but that isn't an infinite gain IE at some point the bigger pipe produces no further gain and other issues now start to impact on the Turbo etc.
Soooo... in poor old ETs humble opinion, does 3 inch over 2 3/4 matter?
Well, to a reccy user, no it probably doesn't matter a rats
If I made exhausts and I only had to make 1 size for any GU then that is going to save me heaps and make my margin better or product cheaper
If I made exhausts and can make a system at a different size for a target consumer and it gave me a marketing difference that gets me money then why not.
Why does Nissan use a smaller pipe dia system than that again if it reduces Turbo performance?
Because smaller pipes are quieter, easier to design and route and assist in emmission management albeit not as much as dodgy ECU software.