Varex Oval Mufflers -- 3" inlet with Twin and Single outlet tips, recent install.
Varex Oval Muffler -- 3" inlet with Single Outlet -- P.WRX $390 supply only or $550 installed.
Varex Oval Muffler -- 3" inlet with Twin Outlets -- P.WRX $390 supply only or $550 installed.

Subaru GC8 with 3" Varex Oval muffler with single outlet:






Varex allows the muffler's valve to be remotely controlled, so as to control the exhaust noise:


Fully open -- full flow, loudest exhaust note


Half open -- less flow, lower noise:


Minimum flow position -- restrictive flow, almost factory exhaust noise:


S15 with Varex 3" Oval muffler with dual tips: