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To be honest I was concerned about losing the blacked out tips on the stock muffler, but the new look is really growing on me. You do have to be careful, though. My friend burned his leg on one of the tips an hour after I picked the car up.
The sound is really nice. There is a noticeable difference at low RPM's, but it is not loud by any means. Just slightly louder and throatier than the stock setup. At the upper RPM's it sounds really good, I am told. You can't really hear that much of a difference from the cockpit, but once again, it is slightly louder than stock. I attended an autocross at the BMW plant last weekend and 2 or 3 people commented about how good the car sounded.
As far as performance, the car seems to have more power low and high. I was afraid I might lose some low end and actually thought it seemed a little down on power when I first picked up the car from the shop. However, when I got in the car the next day it seemed to run stronger on the low end as well as the high end.
The moral of the story... If you're stock exhaust is ready to be replaced, this is an excellent replacement. I highly recommend it! -Sean