24v manifolds to 12v.....kind of! I fitted a pair to my stratos copy. Cut off the 24v mounting flange as the ports are entirely the wrong shape. Make some new ones in 8mm plate (stainless for preference) that match the 12v ports but with a bore to suit the 24v pipework. 'Persuade' the vaguely rectangular 24v pipework to fit the round holes in the new flange plates. weld it all up. Then you need some way to connect the much larger 24V collector flanges to the rest of your system. in my case, it was easy...as I made the rest of the system to fit the 'new' manifolds.
Alternatively, the short answer wold be no!
Power gains.....I guess only if the stock system was restrictive at the power levels the current state of engine tune supports. Realistically, probably yes, a few bhp, as the stock cast manifolds are pretty small and tortuous. Worth the effort on an otherwise stock 164 12v - no way!