w/o cam overlap and open exhaust the only thing headers provide in increased flow,
w/ smog cams and muffled it' all about flow, remove the flow restrictions, chip tune and there is little to no difference, the 2 choke points stock are cat and muffler.
the chief difference between a RoW 3.2 w/ 231hp and a US 3.2 w/ 207hp is a cat and a chip, the mufflers are the same , a few more hp are possible(but not surely) be added w/ a good free flowing muffler. More likely just a few more dB .
Mufflers are what provides the aural quantity and quality and what each of us is willing to put up w/ is very different
on my 911 I've had 3 different header set ups and 1/2 a dozen different mufflers over the past 49 yrs,
what I've learned is that w/ a stockish engine it's all about flow for power and a good muffler can provide that
for noise it's all about how the muffler handles the flow, a good one can be quiet and have good flow, a bad one can have poor flow and make a lot of noise, and there are many in between
a nice compromise is valved flow as can be implemented w/ a GT3 muffler, which has great flow and is reasonably quiet, but will still be too loud for some .
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