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dual this, dual that, the tips have more to do with show than anything. A single straight with 3 1/2" piping all the way, ****** out the silencer, and you have yourself a great performance exhaust. I have the Blitz Nur Spec R Single exit and I wouldnt change it for ANYTHING.
Do you mean twin tips on each muffler? In that case I'd say single. If you're talking about a single or twin muffler I say twin unless you've filled the other cut out.
Or do single if you care about power and sound vs looks