Bigger is always better. I've never heard of anyone saying a smaller exhaust is better for a TTZ. In an NAZ yes, to provide some backpressure a smaller exhaust might be better to keep more low end torque. In a turbocharged car, you want the gasses flowing away from the turbine as easily and as quickly as possible. A bigger pipe is going to be better for this.
As to how how worthwhile it is? Depends on what sort of power level you're shooting for. I've heard of 500hp being a reasonable point to switch to 3". Personally if you're planning on going to extreme power levels, just start out with the 3" pipe and save switching later. If anything it might give an extra horse or so in the meantime.