I had the middle muffler cut out and replaced with a straight bit of pipe. $45. The sound is almost unchanged.
I was told that the middle one is the restrictive one and removing it was almost as good as getting a new system. I did have it dyno'd before and after but we were playing with the fuel pump as well. We thought we gained a little bit by being able to up the fuel a bit more before it got smokey.
I think it was $45 bucks well spent... but nowhere as good as the money I spent with a four wheel dyno and clever guy at Diesel Care. At 1800 rpm he almost doubled the power output. It was double a very small number (16Kw! to almost 30Kw) but heaps better to drive. Note: we did not change the peak output by much at all, just boosted the bottom to mid range. Much better round town.

