For what it is worth, I have the circuit werks 2nd cat delete on my 02 S, no code issues and have seen a few muffler cat back kits and they seem to be quality. My 2nd cat deletes and U pipes to muffler fit great and welds were very nice. Also, they are out of TX/ USA!
I would recommend them and there are some bosch o2 sensor extensions that you can make if needed as well.
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