I Believe the best money any one can spend on a Gen 1 Turbo is a high quality stainless steel exhaust and catalytic converter upgrade ,I recently changed the exhaust for sound and acoustics on my Manual 997 Turbo Gen 1 ,I did not want too, was a hard decision for me but she really deserves it. Apart from the exhaust conversion she is standard.
After hearing many exhaust systems at my specialists work shop from Tubi to agency power ,H&S and having installed previously a Miltek on my Cayman S and a Map as-well as my uncle having the Milltek and Map installed on his 996 Turbo ,i was not happy with the sound .I Spoke to Michael Mergenthaler of Cargraphic Thomas Schnarr GmbH, I ordered the super sound version with 200 cell cat matrix made high quality and durability made of tri metal and precious metals .
I had previously ordered all of my parts from years before from Cargraphic many years ago via Mark of Stuttgart connection before all of the specialist parts dealers were about ,they were than and are as good as main dealer parts and prices.
On cold start the exhaust pops ,bangs and crackles and with a bit of throttle spits the odd flames ,Although its super sound its not super loud dose not drone on idle is aggressive when you blip the throttle and settles down above 4000 RPM.
I have noticed with this exhaust the Turbo's spool up quicker especially in sportsplus mode. I use Shell V-Power Nitro Fuel she lights up the rear 305 sections in First ,Second ,Third and Fourth the revs climb faster "Thankyou Porsche for PSM"
I have to agree with Clive above Set-up and rubber and IMHO a well deserved decent exhaust.