I think you are correct, Richard. I can't find a confirmation about the 300/400 cell cats, but found this in some literature: In order to reduce exhaust back pressure, the exhaust system at the rear silencer of the 911 GT2 has been modified compared to that of the 911 Turbo (996). Presumably the freer flowing cats are responsible.
The turbocharger flanges where the cats bolt on are the same for Turbo and X50/GT2, but the K24 has bigger diameter compressor, turbine, and wastegate.
Edit: Need to be a bit quicker.
I have given up reading PH threads on chipping and turbos. Someone starts a thread about wanting a mild power upgrade, and it always end up in a willy-waving competition.