The higher the performance of your engine is, the more a restrictive exhaust system will have a negative effect on the performance of the engine. I have a friend who had an LS 1 TA with MF exhaust. At the tune shop that is also a muffler shop, there was an LS1 Camaro with FM exhaust. The owner of the shop, told the Camaro owner to let him switch out his system with MF, and if he didn't gain at least 30 HP he would give him the system for free. He gained 45 HP on the dyno. Keep in mind that I am talking about an engine that was by no means stock. I was there that day and saw this first hand. It made me a real believer of a free flowing exhaust system. For me, sound is secondary, performance is more important to me. The exhaust system, is only one part of a performance engine, and all the performance up grades, need to work together to be completely effective.