I don't think Harley owners think of performance when they open up their pipes. I think it is about ticking others off.
Some of them don't. The guys that slap on drag pipes and don't bother rejetting are obviously just looking for noise, as they've probably lost power at most rpms.
Nope, we call it paying the tax. Harley's are crippled off the showroom floor, and I mean crippled. Often times you can get a 20%-25% boost in horsepower by paying the tax, ie, high-flow airbox, high-flow pipes, and rejetting the carburator to accomodate both.