Some information I gathered:
There are many ideas about header pipe sizing. Usually the primary pipe sizing is related to exhaust valve and port size. Header pipe length is dependent on wave tuning (or lack of it).
Typically, longer pipes tune for lower r.p.m. power and the shorter pipes favor high r.p.m. power. The collector outlet size is determined by primary pipe size and exhaust cam timing.
As the piston approaches top dead center, the spark plug fires igniting a fireball just as the piston rocks over into the power stroke. The piston transfers the energy of the expanding gases to the crankshaft as the exhaust valve starts to open in the last part of the power stroke. The gas pressure is still high (70 to 90 p.s.i.) causing a rapid escape of the gases (blowdown). A pressure wave is generated as the valve continues to open. Gases can flow at an average speed of over 350 ft/sec, but the pressure wave travels at the speed of sound (and is dependent on gas temperature). Expanding exhaust gases rush into the port and down the primary header pipe. At the end of the pipe, the gases and waves converge at the collector. In the collector, the gases expand quickly as the waves propagate into all of the available orifices including the other primary tubes. The gases and some of the wave energy flow into the collector outlet and out the tail pipe.
Based on the above visualization, two basic phenomenon are at work in the exhaust system: gas particle movement and pressure wave activity. The absolute pressure differential between the cylinder and the atmosphere determines gas particle speed. As the gases travel down the pipe and expand, the speed decreases. The pressure waves, on the other hand, base their speed on the speed of sound. While the wave speed also decreases as they travel down the pipe due to gas cooling, the speed will increase again as the wave is reflected back up the pipe towards the cylinder. At all times, the speed of the wave action is much greater than the speed of the gas particles. Waves behave much differently than gas particles when a junction is encountered in the pipe. When two or more pipes come together, as in a collector for example, the waves travel into all of the available pipes - backwards as well as forwards. Waves are also reflected back up the original pipe, but with a negative pressure. The strength of the wave reflection is based on the area change compared to the area of the originating pipe.
This reflecting, negative pulse energy is the basis of wave action tuning. The basic idea is to time the negative wave pulse reflection to coincide with the period of overlap - this low pressure helps to pull in a fresh intake charge as the intake valve is opening and helps to remove the residual exhaust gases before the exhaust valve closes. Typically this phenomenon is controlled by the length of the primary header pipe. Due to the 'critical timing' aspect of this tuning technique, there may be parts of the power curve where more harm than good is done. An X pipe designed collector increases scavenging just past the collector area.
Gas speed is a double edged sword as well, too much gas speed indicates that that the system may be too restrictive hurting top end power, while too little gas speed tends to make the power curve excessively 'peaky' hurting low end torque. Larger diameter tubes allow the gases to expand; this cools the gases, slowing down both the gases and the waves.
