Being a bit of a rev head (ex racer) I believe in one carb and one pipe, multiply X 2. In the science of pipes there is a pulse (negative pressure wave) that comes back from the end of the pipe to the valve. That is where we get tuned length of pipes, 1/4" can make a big difference. About 37" for A7's and 31.5" for A10's. If the pulse hits the valve at the wrong time it upsets the scavenging of the pipe, reducing power output. So with a siamese pipe the pulse will be split and not do it's job. Then we also have two cylinders worth of ex gas trying to get out one pipe, so it's actually more restrictive. Some argue that the inertia of the exiting left cylinder ex gas will help "pull" the right ex gas out and vice versa.
The only benefit I can see is the few lb's of weight saved and the cost of one muffler. But I do like the look.
Cheers