It depends what your end goal is really
Peak performance on boost, or off boost drivability. It's not going to have that much of a detrimental effect over a 3". The huge impact is the de-cat downpipe over standard.
Bigger is better when it comes to maximing power from a turbocharged car though. When you're on the limits of the compressor map, any restriction at all will hinder peak numbers.
People have a similar argument on UK-MKIVS when it comes to the standard airbox. They think that just because a large turbo'd car, or the 3.2 V6 can pull north of 230hp through it, then it's not needed on a smaller turbo like the K03s, which hits a wall at around 220hp from memory, and needs an unrestrictive filter to make further power