The previous owner of my 4Runner thought it would be cool to put to straight-back 2 and 1/4 inch pipes out the back. While the awful loud rumble was fun for a while you could feel the lack of low-end torque from the oversized exhaust. I crushed the dual pipes off-roading, and then took it to a shop for a single 2 and 1/2 inch pipe tucked behind a wheel well (so I won't crush it off-roading), and not only does it sound great (nice rumble, but not windows shaking loud), but I can feel a massive difference in low end torque. I definitely suggest people look into the type of engine they have and at their WHOLE exhaust system, and not just the muffler.
I used to have a Rabbit GTi, and had to replace the manifold with nice headers, and gained around 7-9 hp, because the old manifolds were so restrictive. Man, I miss that little beast.
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