I had Maxbore.com do my KA24DE TB. The gains are nice. I felt alot on the A$$ dyno. The Torque increased. Its recommended whether your Turboed or NA. THe bottom plenum on the manifold has about a 1-2mm that can be bored out. I plan on boring mine out after I pull the manifold to replace the headgasket during turbo install. Ive inclosed pictures of what maxbore does. He'll take the stock TB (63mm) and bore it to 70mm give are take 1mm. Here is a post and pictures on nicoclub. I did a write up on this mod.
http://forums.nicoclub.com/zerothread?id=143227
And for the people that think the MAF is a limiting factor that will be going away when Im boosted so its really not an issue.