Actually it's usually the other way around, especially on forced asperation cars (on NA cars the exhaust is seldom the restriction at all). Look at it this way: on its way out of the engine the exhaust gas is at its hottest (about 8-900oC) and thus occupies the most volume for a given weight of gas. It therefore needs the maximum diameter pipe to escape through.
That's massively over-simplified, having a huge diameter pipe will actualy cause power loss. The aim is to keep the gas velocity as high as possible whilst causing the minimum back pressure.
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