if you want to get the best from it, yes it will need a map but i wouldnt bother as a tweak map is between 350 and 500 depending who you go with, so not worth it for just an exhaust tweak.
If you have a adjustable fuel pressure reg you could increase the pressure slightly to be safe but more than likely its mapped on the rich side so shouldn't lean out enough to cause any issues.
As Above,
I certainly wouldn't re-map for the sake of an exhaust, I imagen 3" is overkill if still running standard turbo anyway!
I wouldn't run unmapped either,
Get a few hardware mods, ie. 2nd hand Vf35 or similar, 3 port solinoid, port your standard headers, and your 3" system and up the reg to 3.5bar, then remap,
I work on the do loads of stuff to get the best value from your remap train of thought!
She'll be savage!
Have fun what ever you do!
Dan
get a wide band o2 sensor and adjust the fueling yourself,the extra volume of air between 2.5 and 3 inch is minut,I would wait for a tweek till you need it.
A good boost controller would keep that at bay, wouldn't it??
I don't think the Power FC has boost control (my skyline one doesn't), so he more than likely has a controller
Dan