Can anyone tell me if the muffler for the basic 997 is the same as that on a 997S without the PSE (porsche sports exhaust)?

 

Physical muffler size and mounting locations appear to be the same. However, the exit tubes (where the tips mount) are smaller on the basic mufflers by approx. 1/4 inch in diameter. There may be some internal differences in baffels or flow paths that are not visible from the outside. I am sure someone else will chime in with more info.

Good luck,