Sizing the turbo('s) to the airflow requirements of the engine to produce the boost levels required in the rev range required is the most important factor. Similar to choosing a cam in principal. Get it right and the car will be a pleasure to live with on the street and a hell of a lot of fun....
In the power stakes there is no difference between single or twin. There are simply too many variables to make an accurate comparison. Exhaust manifolds, turbo position, intake piping, intercooling, wastegate and blow off valve sizing, control and positioning, throttle bodies, etc are different making any comparison apples and oranges.
Produce the boost and reap the power...
Spool times are a different story...
There is a law of physics called 'The radius of gyration', I think, that states that an object twice the size of another requires four times the force to accelerate rotationally. In other words the big single will spool slower than twins as, although it has twice the exhaust flow, it would require four times the flow to spool at the same rate...
Makes no difference to the ultimate power level achieved but a significant difference to your throttle response...