" so whats the theory"
The 'theory' is that larger turbos with a greater moment of inertia will increase the lag. The exhaust gases leave the cylinders in a sequence of pulses that are best described as 'waves'. Waves can either reinforce or cancel each other, depending on their pattern of interference. By using the appropriate length of tubing for each cylinder, the pulses or waves are reinforced, and arrive with the greatest amount of energy at the turbine. So the theory says that in practice, a larger turbo can have its' lag reduced by increasing the energy supplied to the turbine. What's a larger turbo? Well, a TD04-18T is larger than a 15T, but I doubt that it would warrant the use of headers. In practice, there could be difficulties with wastegate control and the TD04's internal wastegate may need to be changed to an external one, as Marrk mentioned.
It should have marginal effect on sound as the turbine attenuates most of the sonic energy.