The dual turbine inlet housing has two major advantages over a merged collector. It reduces turbo lag and increases engine volumetric efficiency by reducing exhaust contamination.
Turbo lag:
Each half of the turbine is connected to only half the cylinders of the engine. 2 cylinders on 4's, and 3 cylinders on sixes. When the exhaust valve opens, the energy from the cylinder only has to pressurize half the exhaust runners, not the entire manifold, hence increasing the velocity through the turbine, leading to a faster spool.
Volumetric efficiency of the engine:
In a turbocharged engine a lot of back pressure is generated between the exhaust manifold and the turbine. By separating the exhaust manifold and turbocharger into two separate pathways, you have twice the time available for the exhaust to exit, prior to the next exhaust port opening. Hence the exhaust coming out of the cylinder sees less residual pressure from the previous cylinder that just vented, leaving less unburned gasses in the cylinder and more room for fresh air/fuel charge.
That's the good news. The bad news is that you need to have a completely separated exhaust manifold for this to work. The dual scroll CT26 does bolt onto the MKIII exhaust manifold, but the stock manifold isn't sealed off to separate the cylinders (1,2,3 and 4,5,6). Also the turbine side and the compressor side are a lot smaller than the Supra CT26's. Knowing how unreliable the CT26's can be once bigger wheels are used, it's probably not worth the work to try to put one on. Unfortunately if you want to gain the benefits of using an aftermarket dual scroll turbocharger, you'd have to run two wastegates and a fully divided exhaust manifold to keep the two sides separated. The dual inlet CT26 accomplishes this by using a dual pathway (flapper) single wastegate.