hi hi hi, as RVM has already covered most of the points there is actually not anything left to say, however i see this is posted in the FI section so is this question directed at an FI setup? If so it depends on how much power your after, most people wanting 250-350whp will be fine on the standard 60mm TB and would be better spending there money on other things like a good tune or fuel setup etc...
With an FI setup the turbo is pushing air into the motor so TB size is not as important unless the size becomes a restriction but believe me 60mm can flow plenty. My car made 333whp with a standard 60mm TB, i now have a 68mm but only because it was given to me for free, i would have never spent money on one as my setup does not warrent one.
However if your after 450+whp There absolutely are gains to be had with a larger TB.