My understanding is that it helps all around, but the largest difference is at lower engine speeds. What I believe the reason to be is that once you exhaust gas velocity is high (upper rpm) you have enough momentum from the moving column of air that it helps suck the exhaust gas out of the cylinder, even with a singlular system. Therefore the gains at upper RPM aren't as high because the scavening created by the proper length duals and X-pipe setup are second order to the suction from the moving column.
Now, that could be totally wrong I just pulled it out of my ***, but it makes sense to me.
I'd just stick to a dual exhaust with bullets or chambered mufflers and call it good. Or add cutouts if you really want to be able to cut 'er loose once in awhile.