Emohawk
However, variable twin turbos are a newly implimented concept, the RX-7s turbos are the same size and run together to produce maximum boost
I don't want to make a habit of digging up long dead threads, but this should be clarified.
The turbos are the same size, but do not run together the entire time. The RX-7 (the FD3S) had
sequential twin turbos, not parallel turbos (thought they can be fabricated to act in parallel), so the primary turbo spools pretty much constantly, while the secondary didn't kick in till around 4500rpm. 'Maximum' boost wasn't the reasoning, it was continuity of boost and low-end power.
Back to the original question:
I believe the reasoning behind the dialogue in the Initial D episode goes like this...
If the single-turbo RX-7 had to let off throttle to slow down (enough) in a corner, it would take a few moments to respool the (theoretically) larger turbo in order to gain the full benefits of boost. During that off-throttle time period, the twin turbo FD still had full use of at least the primary turbo, and therefore the acceleration advantage over the slower spooling, larger turbo.
That being said, that'd have to be either one hell of a tight turn, or one huge single turbo. Or both

. Had the single turbo dude been a
great driver, he could've left-foot braked through the turn while keeping the rpms (and therefore boost) up, having on-demand power coming out of the turn. He, like myself, apparently was not that good.
On top of that, when full boost does kick in at full throttle with a single turbo, you'd better not be in a tight turn and expect to maintain traction. Even the twins had issues when the secondary kicked in. A single turbo exacerbates this condition.
My single turbo FD was on full boost by around 3200rpm, and was producing nice power from about 2900rpm and up, all the way to redline. Mine was ball bearing, and smaller than some singles that folks run. My car produced less horsepower (a measely 450+) and top end than these guys, but better low rpm power.
Just thought this needed a little clarification.
-E