Hmm - it's funny how most people don't blink when it is suggested to put on HKS (or other brand) extensions for ~$800, but cringe at replacing the manifolds at ~$1,600.
I would thing the manifolds have more than double the benefit of the small extensions, particularly for a full engine rebuild with cams and head work.
Do agree, however, that it is down the list of mods and cams/cam gears would probably offer better bang for buck and should be done first.
As a matter of interest, the GT-RS terbs are touted on the HKS site as having a unique shroud design (for the GTR applications only) that eliminate the shuffling often experienced with high boost low mount twins. Any experience with this?