hmmm.. interesting debate going on here...for my two pence worth.... too much back pressure is bad and no exhaust at all isn't going to help much either... A tuned/matched setup gives the best of both worlds. In regards to the downpipe, bigger is better but only if you are fitting a larger turbo and pushing for more power top end. The whole exhaust system needs to be taken into consideration, for a 2.5ltr 951 engine 3" is the biggest you want to go, it is pointless and counterproductive fitting anything larger, especially if using a small turbo, I consider the 26/8 as a small turbo.
I think you need to rethink your turbo David or your expected BHP? You aren't going to get 350-370bhp out of a 26/8, what you will get is massive heat soak and possibly a damaged engine. IIRC 18psi is about as far as you want to safely push a 26/8 turbo.