It won't "burn your valves"...that's an old BS rumor.
(That *could* happen if you ran NO header, so open valves to the atmosphere...but NOT in your situation)
And you don't need backpressure...that's also a myth.
So...with all that said:
It's best to replace the cat with a test pipe or a high-flow...having just that big, empty area in your exhaust will slow you down. It needs to be smooth flow for high velocity...that is what's important. Not backpressure.
And for what it's worth: SCC gained HP and TQ by adding a high-flow cat to their project 240SX...
- Brian
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