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From some of the research that I've done on the forums..most people seem to say that they are pretty much a waste of money on a GS4. The design can't really be all that improved to make too much extra power. The cost of headers must be outrageous since there isn't a huge demand for them as well. I remember trying to price out a set of headers for a '98-'02 Accord V6, they were CRAZY expensive since there was a low demand for them. I couldn't imagine how much for a GS4.
Well, I believe there is power to be gained in replacing the factory exhaust manifolds with better flowing pieces. One BIG problem is access. To remove the stock parts would require pulling the engine or dropping the front suspension cross member, HUGE PITA.
I haven't seen any parts offered in the States but Japan probably has some. My LS400 has the exact same parts as the GS V8s and I have pictures posted showing the tight bends and areas needing improvement.
For starters, before worrying about headers, consider the stock cat back exhaust. I am NOT talking about just the mufflers. There are several mufflers that look to perform just fine. A bottleneck is the 50mm (1.96") primary pipes off the cats and the tight Y pipe and center resonator area. My LS400s is even WORSE. Where the center resonator on the GS is 60mm (2.36") the LS necks down to 50mm the exhaust differences are the only eason for the 10hp/10tq diff rating on the engines. I have been working with an engineer and running advance computer modeling of a replacement system. I am anticipating 20+hp/tq gain on my LS with a solid 10+hp/tq gain for the GS V8 cars. PM me if you are interested.