Trying to gain power by putting a 2.5" tip on a 3" exhaust is a wasted effort. A 2.5" exhaust will provide superior torque for the reasons 471_Magnum mentioned: you get a higher velocity for the same volume/mass of air through a smaller pipe dia (mass flow rate=density*area*velocity).
The exhaust pulses which are responsible for the increased scavenging will have an "amplified" velocity with a smaller diameter pipe, giving you greater torque (at the expense of high-RPM power). Putting a small(er) diameter tip on will do nothing to the system since the exhaust pulses have largely normalized in the mufflers. I doubt it really adds any back pressure, and it certainly will not increase exhaust velocity.