Revolution motorsport is where i got mine, the restriction in your S3 will be in the downpipe and the catalyst, milltek do a very good system you can pick up the downpipe/Deacat or if you want to still pass an MOT go for the larage bore downpipe and high flow catalyst,
On an S3?
I tried std and 100 Cell Cats - no difference.
The 2nd owner went to 200 Cell Cats...no difference.
Saw a car dyno's at Star with fancy downpipes on...and it lost power...significant power.
S3s do not need uprated Cats/exhaust/downpipes at under 270BHP.
Above that, if chasing every last psi from the K04, you may see a BHP and a few lb-ft...but you'll be heat-soaking like hell, so spending the money on a FMIC will prolong the power you have, and give a better overall gain than ANY exhaust...been there, done that.
you may see a BHP or so...but not 10. To get above 270ish you need better charge air cooling - bigger more efficient intercoolers, which allow more ignition advance.
An exhaust does neither...
The restriction on an S3, is the turbo manifold!
As for a Milltek exhaust for an S3...it's utter cack.
The tailpipes sit squint of the box sits square, the box sits squint if the tailpipe sits square, it adds none of the power they tell you it does...and it knocks like hell on the rear Haldex carrier when the exhaust is hot.
Milltek were un-interested in rectifying for the 2 1/2 years I moaned about it.
If that's your idea of a 'very good' system, then be my guest.