Restriction (or more properly - pressure) is a result of many things - wall friction, bend radius, ID transitions, muffler type, overall exhaust construction. Gas moving from a 2" ID to a 3" ID experiences a pressure drop which may help exhaust flow depending on the transition from 2" to 3", the placement of the transition, and engine tune.
So to answer your question
, it depends.
1. A poorly designed and built 3" exhaust would be worse then a properly designed and built 2" exhaust.
2. A properly designed and built 3" exhuast would be better then aproperly designed and built 2" exhaust.