yeah ......I mean if you ran water out a 3" pipe through muffler then out a 3" pipe vs running out a 3" pipe then out 2 - 2 1/2 " pipes the later will empty first, so for sure the all 3" should have more back pressure but you shouldnt see the restriction till you hit peak HP
but it wont, cuz the restriction is still going to be in the exact same position before the muffler and limiting the flow there. its going to be comming out the cat at the same volume. opening it up slightly at the end, will not impact how fast or slow its making it to the cat and comming out thru the cat. thats where more of your back pressure is going to be built. if you were removing the cats and adding in different headers and really opening up everything, then you might be right. but keeping the stock manifolds and cat, wether or not your opening things up at the very end, will have very little impact on the rest.