Yep... as Westyss has mentioned, I replaced my OEM 2 1/4" exhaust with a 3" one, which included replacing the exhaust brake.
The butterfly assembly I used came from an Isuzu and, much to my surprise, it was virtually identical in design to the Fuso one, making the conversion very simple.
The only other thing I needed to do was to manufacture some mounting flanges to suit the new butterfly assembly. I had these cut to shape (laser cut) then I machined the 45 degree seats. All in all this was not a difficult modification.
I cannot tell you if there was an actual power increase after installing the 3" exhaust, as I did not do a before and after dyno test. At the time, power was not my motivation for replacing the exhaust; routing it where I wanted it to go was.
I will be adding a chip to the truck in the near future and when I do that I will probably put it on the dyno then.
The stated output for a standard FG84D is meant to be 110kW, so if I am getting more than that "pre chip" then obviously the exhaust will have made a difference.