It looks like good high flow muffler.
It may not work as a pre-silencer behind an NA header, but back at the end of the tailpipe, it's probably better the many.

 

Ok I talked to my proffessor today... and he said that the theory is sound however it would not work as well as they say! It will decrease temperature once those streams are seperated, but would then increase again when they merge. so in the end the temperature decrease would be very minute, but there none the less. And as for the extra flow and sound muffling... he said it would do no better than the straight through however this muffler is equal to any other straight through.

This is from a proffessor who teaches Turbine Physics.
So there is the skinny!

 

Like I said. Just another gimmic that won't perform like they say it will.

I would rather resort to an ebay can than pay 190 for that.