At less than WOT and peak power rpm, the diameter of the tubing
should change in ID. Just as with intake ports (unless we're just
running off port volume), cross sectional area should be only sufficient to supply the flow rate necessary to feed the engine.
High velocities, that don't incur pumping losses are the rule.
The exhaust system is much the same. Just changing back pressure is a bogus way of trying to create the "ideal" pressure in the system. The exhaust system should work like a correctly conceived header. It should extract the exhaust from the header, to minimize pumping pressures.
The only way to create a system that will serve as an extractor is to properly size the tubing to allow the flow velocity to create a sort of "vacuum" behind it.
Just as with headers, creating a system that will provide the best of all worlds at all throttle positions and rpm ranges is impossible. It's all going to be a trade-off. You can tune for the throttle positions and rpm ranges where you desire the greatest performance, but you'll sacrifice performance at the other end of the rpm range.
Building a system to divert the flow into a smaller system can help
bolster lower rpm power, just as with today dual runner intake
manifolds, but you'll never find a dual runner intake on any engine that's targeting the greatest performance potential possible. I should also add that such systems are inefficient from a standpoint of weight and surface area.