from speaking with a number of very experienced guys with respect to Subies, tuning, rallying, conversions, etc
the overwhelming advice i got from them regards to exhausts was the following.
with regards to the headers/ front section of the exhaust
This is where any gains will be made
-remove the 3 cat converters in the headers (one on each seperate bank and the 2-1 pipe which is a third cat)
-replace with one high flow (200cell or 100cell) cat on each bank
-re-install factory o2 sensors in their stock locations
-keep the 2-1 collector in the stock location
-keep the pipe diameter the same as stock
this is exactly what i'm doing
i have currently only done the 2-1 (rearmost cat converter) as seen below
but next is to remove the front two and have it tuned.
The advice given to me fopr the rest of the exhaust is, keep the centre section the same diameter as it is, removing the resonator will simply change the note, no performance difference
and changing the rear mufflers do basically nothing as far as power goes. it's all about sound
I'm not expecting much gain at all, just a little more smoothness and economy
but even with just that one cat removed, i have noticed the low-down flatspot (1500-200rpm) i had has disappeared and the car is much easier and smoother to creep around in that rev range in traffic, it was always very jerky, but is now much nicer