Just recieved my Racing Beat Single tip yesterday from the rx7store (might I add that there were absolutely no problems with the transaction, Jason was great to deal with).
As far as quality, it looks comprable to Fujitsubo exhausts that I've used on other cars (maybe a step below).
As for sound its great, it sounds just about the same as the dual tip version (which I heard from a friends car). I love the look of it, it's slightly aggressive... while not being as showy as a canister-type muffler.
My previous mufflers on the FD were the Apexi N1 dual, HKS CF-Ti... (oh yea and stock, but we all know about that).
Heres how I see it....

Apexi N1 dual: Loud (Still a lil too loud with silencers). Deep sounding exhaust note, and distinct look.

HKS CF-Ti: Great looking (may attract some unwanted attention) exhaust, great sounding as well (once you put on the silencer). Just a tad too loud for my taste at idle.

RB SingleTip: Sounds just right for me. Only problem is its heavier when compared to the CF-Ti... and you need that damn stock hanger (which I actually had thrown out along with the stock exhaust a while back.... hehe).

Outside of really wanting to maintain the stock look I dont understand why the dual tips are so much more popular than the single tip version. I'd reccomend it to anyone in Cali who wants to stay on the good side of the black and white.

 

BTW, the RB exhausts are based off of RS-R designs.

 

Racing Beat used to be a distributor for RSR, and their older mufflers were RS-R. I didnt think these newer versions were still RSR, since from what I read the older ones sound different (and are sometimes sought after).

 

i have had cars with both single and dual, my opinion is that the singel is just a tiny bit louder when on the gas...but not much...maybe that is why the dual tip is a bit more popular.

 

name: i've got an older dual-tip.. no ribs in the muffler design at all.

I'm sure the newer ones are straight up RB, but they were originally based off of RS-R, as you know.