This hasn't been proven. I haven't seen anyone do a direct comparison between true duals with an X or H pipe against a good single exhaust. I'll stick with my X-pipe, thank you.Not a fan of true duals. Not the best setup for power. Best power is achieved with a proper single exhaust.
Engine Masters did compare a well-designed 3" single exhaust against a 2.5" dual exhaust with no crossover. On a 351 Windsor they got 420.5 hp with duals and 424.5 hp with the single. They also ran shorty headers - long tubes would be different. Most importantly, that was with straight-thru mufflers. When they did the same test with "turbo mufflers", they got 414.7 hp with the duals and 383.5 hp with the single.