There is no change in performance. Ask anyone that claims there is to try and explain what backpressure is, and how it could ever be useful to have pressure resisting exhaust flow. Then have them explain exhaust scavenging.
Backpressure ALWAYS hurts performance. Scavenging helps performance. Backpressure is a byproduct of scavenging, because a smaller diameter pipe will have increased exhaust velocity but cause more fluid friction (limiting max flow). Cutting off the pipe is like having an infinitely large pipe. The forward sections of the exhaust is where it really matters, especially in the headers. By the time you get to the muffler, all scavenging is done and you can do as you please.