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From what I've seen it's all about the sound preference. I haven't seen anybody say if one muffler actually gives more power than the other but the BMW PE only gives an advertised 5HP. I have it on mine, it sounds good but definitely didn't make any noticeable difference other than the noise. I'm actually debating on selling mine and going with something a little quieter when I do down and mid pipes. But in all fairness I stopped caring about loud exhausts when I stopped driving Civics.
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