I have dual 2.25" Borlas w/o cats and magnaflow x-pipe and it sound very nice. I gained a lot of top end when I ditched the stock exhaust and installed the Borla true duals, but I wouldn't change the exhaust if i were you. I think a 3" Borla flows pretty good. Since you already took off the cats...I would just get a 3" cutout like ap2002 said.

 

I put a manaflow single muffler on with a 3'' mandrel bent tailpipe and gutted my cats and I'm running the stock manifolds for now. It too has that gurgling sound when decelerating, I love it! the guy at my exhaust shop said that you get no real performance gain with duals and it really isnt a whole lot louder, at least with my setup.

 

I think it should come down to what you like. If you prefer the look of dual exhaust... do it. If not, then go with the single.

 

Thanks guys!

 

dude, run open headers and you may beat me, haha

here is a link to magnaflows website,

http://www.magnaflow.com/07techtips/faq/question10.asp

 

[QUOTE=rgvsierra]dude, run open headers and you may beat me, haha

That's very funny, Daniel!!!!