I have always read (yes, nothing more :-) that (for a NA) the exhaust should be matched to create a quick flowing exhaust stream that will act like a vacume and help to empty the combustion chambers.
"Backpressure" on the other hand, never adds perfomance AFAIK.(When would backpressure ever help to empty out the cylinders?)
One thing I do not fully understand is, why not have a fairly restrictive exhaust manifold that opens into a much wider exhaust as the smaller diameter piping would have a [much] faster exhaust stream close to the ... well, whatever you collectively call the start of the "exhaust system" ... in adition to having a less restrictive (albiet slower-flowing) system farther down.
Edit:Read this (I'm doing it right now to help reduce my ignorance):http://www.warnertechnology.co...shtml
Edit2:
http://webhome.idirect.com/~trini/car/muffler.html"Also, terms like "back pressure" and the statement, "An engine needs back pressure to run properly!" really rub us the wrong way."