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It's basically a cone on a piston. As the exhaust flow goes up the pressure pushes the cone back and allows more flow. The center is like a standard silencer and the outer section is the cone. Who knows how much hp it takes to push this cone back. I would like someone with a N1 or GTspec to dyno with Open/Silencer/ATS.
I also haven't seen a dyno of the PS exhaust system ether which uses the same system internally.
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Comments should be taken as Opinions not as Statements of Fact 
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