I was in the same situation as you the other day. I just had a 40 series Flowmaster installed on my Tundra a couple of days ago. When I was at the shop, I also looked at a new Borla muffler he got in. We cut off my old muffler and resonator, then held each muffler up to hear what they sounded like. The Borla sounded much more tame, not very loud, but had a good clean sound. Then we held the Flowmaster up and gave it some gas. It sounded just down right mean. It was definitely a deeper sound then the Borla. I also tried another muffler called a Flopro. It sounded almost identical to the Borla and was a ton cheaper. In the end I ended up going with the Flowmaster. The difference in design I saw was that the Flowmaster was chambered, where as the Borla is actually a straight through design. But the Borla was Stainless steel. It cost me $140 to get the Flowmaster 40 series turned down before the rear axle. It sounds great and I get a ton of complements. For me, the Borla is just too tame. Of course, I also think that the TRD Dual Exhaust is the biggest joke for the money as well.
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