According to Car Craft tech articile, H-pipe costs 10hp and loss of 8lbs torque compared to open headers. X-pipe fared better, gain of 2hp, but loss of 2lbs of torque compared to open headers, so it looks pretty much even.
http://www.carcraft.com/techarticles/69238/index.html
http://www.carcraft.com/techarticles/69238/index.html