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The more restriction you place on the air path, the less HP you end up with. The intake path is critical for freeing up lost CFM flow -- going to the large 2.5 intercooler piping, better flowing intercoolers, and larger throttle bodies makes a large difference (made more than 35rwhp and 35rwtq on stock turbos in my car). There is a point of diminishable returns, but the 2.5" piping and Massives isn't yet close to this point -- they even help out on a stock turbo car (mine made 441rwhp/484rwtq on stock turbos with these upgrades). The time it takes to fill the tube is fractions of a second, and most don't realize that by freeing up the intake path, you are reducing back pressure on the compressor wheel (and also reduces pressure on the exhaust wheel since they are connected), which allows the wheel to spin with reduced drag, giving higher flow and quicker spool (and less exhaust back pressure).And don't forget about the added cooling benefit you have by reducing restriction on the intake -- the less pressure you have to build to reach your target flow rate, the less heat generated, which also equates to more power (or if you want to look at it from PSI -- you will be flowing more air at the same PSI, which is more measurable horsepower!!!). Massives are worth the cash if you are looking to squeeze every last HP out of your setup, and there are plenty of distributors stocking them -- Here's a couple quick dyno charts of my car before (modified stillens with 2.25 inlet/outlet) and after (massives) --
Before -- 2 charts, lower line is with stock IC piping, stock intercoolers, stock throttle bodies... upper line is with Toms 2.5" piping, z1 throttle bodies, and modified stillen intercoolers (2.25 I/O):

After -- massives with Toms 2.5" IC piping and Z1 throttle bodies

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