at stage 1 is there any restiction from the standard manifold + exhaust then, is it worth looking at upgrading in the future?
Depends what power you want really
There will always be a restriction, how big that restriction is, depends on how much power you want
stg1 is typically just a remap and filter, so there will be little benefits from fitting a TB exhaust and manifold
stg2 there are definite benefits to be had from the exhaust, but again fitting an uprated manifold is not required at this point as the power of the turbo is still well within limits of the K04 stock manifold
stg3 will typically be TB exhaust, manifold and turbo
you only need to start upgrading the exhaust if you are looking at stg2+, and as for the manifold, you only need to upgrade this if you are going for a Hybrid K04 (or bigger setup) to get the optimum power from it. You could run on the standard manifold on a hybrid k04 but I wouldnt recommend it, purely for longevity of the turbo as already said with keeping EGT's as low as possible