Can anyone identify this exhaust?

[dmcutter]

This came on my '04 S. The dealer's ad said it was a Tubi, but since they were a BMW dealer guess they didn't know any better than to listen to the seller. I have put the stocker back on because my wife found it too loud; I thought it fairly wailed above 3 grand but was a touch resonant at 2200-2800. Anyway, I have no idea who made it and what I should try to sell it for, but if one of you old hands can venture an educated guess as to what brand this is, I would be greatly appreciative. It appears to be stainless and doesn't weigh more than about 12-15 lb.
Thanks.