Think of it this way - the engine takes in 231 cubic inches of air every 2 revolutions. Low boost, high boost, vacuum, whatever - 231 cubic inches. The volume air flow is always the same. Mass air flow changes depending on the manifold pressure, but volume air flow does not. Since volume air flow stays the same, velocity through the throttle body stays the same. So if the throttle body is well sized for a stockish type car, it will still be well sized for a big hp car. Now velocity does go up with rpm - that 231 cid of air flow does happen faster and faster as the revs come faster. So the situations I can think of where a bigger throttle body might help would be a) when your rpms are lot higher than stock (and so velocities end up being higher). Hitting 7000+ rpm? Maybe a bigger tb will help. b) more cubes. I can see how a 4.1 or larger might like a bigger tb than a 3.8. Or a V-8 car. Because more cubes will have more cfm of air flowing through it, so it needs a throttle body with a little more cross sectional area.
Final case for a bigger throttle body is when it is on the inlet side of the turbo. While the cfm of air entering the engine stays the same no matter the boost level on an intercooled car, the cfm of air going through the air filter and into the turbo varies greatly. A high hp hot air car will see a LOT more cfm through the throttle body than a low hp hot air car. In that case a bigger tb ought to make a big difference.
I did ignore volumetric efficiency effects in the above discussion, but I think for the purposes of this discussion that is ok. Hopefully you can see why most guys still run stockish sized throttle bodies.
John