Most people use 3" tubing. 3" tubing has a surface area of about 7" sq. Most T4 flanges are around 5.5" sq. Most T6 flanges are around 8.5" sq. Velocity spools turbos. Why someone would want the gass to slow down as it enters the turbo is beyond me
But to each their own, maybe its the bigger is better theory. As you add bends to a piece of tubing the flow goes down, so in all actuallity 3" tubing and a T4 flange are a perfect match. This all goes out the window if you use 3 1/2" tubing. But its pointless to use 3 1/2" tubing untill you have about a 90mm exducer on the turbine wheel of you small turbo. (That would be something like a GT45 as a small turbo)