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I have an M50d in the UK which comes as standard with the sports exhaust. I can confirm that it does make a difference. Sounds powerful all the time but when the car is in sport, it has a lot more bass and a rumble to it. Almost sounds like a V8 rumble. Not sure exactly what changes in the exhaust, maybe a flap opens or maybe more trickery like an external speaker al la Audi.
Sounds great inside the car but that's all fake. I still like it.
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