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Well you want it to match because if the entrance to the TB is larger then the elbow low pressure pockets exist (where the 2 holes for idle are), and you want the air to flow as evenly & smoothly as possible.
It most likely decrease in size is to increase velocity, then the air can quickly expand to the plenum), and slightly lower the air temps (opposite of compressing matter).
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-Dustin-
92 TSi
92 TSi AWD *Dark Star*
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