i agree with fletch; there is zero chance of a 15% horsepower gain in a car as finely tuned as a porsche by simply bolting on a muffler. in most cases, without other changes in the intake / fuel maps, you will LOSE horsepower by bolting on a muffler.
for a comparison, FVD's tuning program for a 2.7L includes the following:
tuned headers
DME map
sport air filter
this yields 172kW, or about 230HP. this is an increas of a whopping thirteen horsepower from replacing the headers and reprogramming the whole computer. DME aside, even with upgrading cats, headers, muffler and intake, you'd be lucky to see 17HP in that car.
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