I searched and this is what I've concluded. Can someone confirm this or correct me?

Same Muffler:
997.1 S
997.2 Base
997.2 S

Muffler with smaller diameter pipe:
997.1 Base

I found a local muffler shop that does a lot of custom exhausts willing to do the Gundo hack for my 997.2 S. However, I'm also trying to source a used muffler in case I don't like the sound.

 

I did not think the 997.2 mufflers were the same as any of the 997.1.

 

Go here and check part numbers.

http://sonnenporscheoemparts.com/par...?siteid=215405

 

The two exhausts are pretty different. One car is direct injected while the other is not. The only things that may be the same are the tips. The 997/996 are more similar than the 997.1 / 997.2

Both cars 997.1 / 997.2 have mufflers are on the side, but the inlets, outlets and brackets are all different.