Dang, someone buy this. Chances are we won't see another. These sound way better than the average Y and way less work than headers.
FWIW, 99-01 VQ30's with four O2 sensors (Cali spec) would need to swap the front exhaust manifold for a Fed spec and do some O2 sensor tricks to use this.
This was mine. I bought it off a org member and ran it on my then 97 5spd beater. Sounded amazing with my apexi ws catback. When I sold the car to him he removed the muffler and just put a turn down on it. Sounded amazing. I told him to put a new coat of paint on it before listing it.