No performance benefit but visually looks much better, custom made using some Milltek tailpipes i sourced..
Before
[URL=http://s48.photobucket.com/user/PSi3/media/856EC656-748A-46F3-9037-76DDA80B79BB_zpsb6hv3kth.png.html]
After
Before
[URL=http://s48.photobucket.com/user/PSi3/media/856EC656-748A-46F3-9037-76DDA80B79BB_zpsb6hv3kth.png.html]
After