Yes, the R exhaust has flaps on the outer pipes. They open when car is in race mode in the driving profile selection. Otherwise only the inner pipes work (you can easily see this on most Rs on the road, only the inner pipes have soot on them, the outer pipes are clean)
I don't believe you can easily retrofit the R exhaust and have the flaps working. There is some coding required with VCDS where you tell the car it has exhaust flaps installed but not sure how the wiring is done on Rs. I would assume the ECU controls the flaps based on the driving mode selected. Better get a Remus quad exhaust, looks and sound better.