The bigger TB will help you if your engine needs more air, like when it's got a cam and exhaust. If it's not the bottleneck in your system, it may hurt throttle response more than improve power. Usually the first things to go are the airbox for the cold air intake and the exhaust for a 2.5" But just the 55mm off the 300 may be good for anyone, not absolutely sure. I'm going for a 60mm unit from a ka24e (240, stanza, sentra, etc.) because the cam, exhaust, porting should (crossing my fingers) work good with the bigger intake. If you think of your engine as a pump, which is basicaly what it is, if you have a 2" inlet and a 2" outlet, and you make the inlet 3", your not going to get much more through the thing. Also, if you go to search, I beleive it was Yo2001 that left a detailed explanation of how to do it a couple of weeks back. I also found an article somewhere, not sure where that I saved and could e mail if you want it. It is done a little different than yo's approach.
Dylan
Dylan