So I didn't believe it and I did Google it, and found this Engine Masters show (more like Road Kill, but...)
There is a comment around 11:40 into the show that a larger diameter has advantages to smaller diameter headers,
The lack of cross section AREA comparison in the video ignores that the bashing in one axis also INREASES the width in the other by ovalizing the tube. The increase in an axis won't fully compensate for a reduction in another. A 2 inch diameter pipe will flow more, meaning with less restriction, than a 1x3 oval but a 1x3 oval isn't that much less.
The dents shown in the show don't approach "being pinched shut".
The TDI pipe does not show any increase in an axial dimension to even partially offset the reduction in the opposing axis, so I'm staying with my opinion on the TDI pipe in this thread.