Not entirely true, depending on the specs of your engine, "tuning" extractors to suit can be a valuable performance aid. OK so admittedly on a relatively unmodified engine such as the subject matter at hand, designing a correct set of extractors is of less benefit.
But factors such as port design, CR, squish, intake velocity, conbustion chamber capacity, etc etc. all influence how you can design a set of extractors.... then you start delving into different lengths of primary pipes, secondary pipes (if you use for example a 4-2-1 layout on a 4cyl engine) and also diameters of these pipes, and then the "tuning" label as you put it comes into play, as varying exhaust design can influence where maximum torque, power etc. comes in, just to generalise a little.