Of course, remap is the best value. But after that (talking about the A3) a free exhaust gives an extra punch on 3rd and 4th gear at high rpms, very noticeable. I have the cutout valve linked above, have run a 1/4 mile vs a Seat Leon(180bhp+remap=210bhp) and he won by 1.5 lengths; then we run again but me with the opened valve and I won by 1/2 length. I have had similar tests with other cars too, leading me to the conclusion that a free exhaust gives 2 lengths more in a 1/4 mile. Now, that is with an aftermarket DP (2.5), if it had been with a stock DP(2.0) the difference would have been even more than 2 lengths. The cutout valve bypasses the cat, resonator and muffler.