I'm not sure if they are the same or not but they have a video comparing magnaflow to the Max flow and the Max flow did flow better and when they showed the inside of the muffler, although it was extremely similar, there were some subtle differences. In any case I figured I couldn't go wrong with a $50 muffler compared to the others i was looking at around $200 so thought I would give it a shot.

 

i got 2 magnaflow "like" 14 inch case mufflers bnib for $100 bucks if interested....pm me....