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Nay.
1. the catalytic converter is precisely engineered so that the flow of air passes smoothly and trapps all harmfull gasses. they key word here is "smoothly", yes it is restricted but it does have a precise flow. by gutting it you cause a flux or vortex in air flow within the cat.
2. it does affect emission testing and will cause you to fail the test.
3. its kinda pointless to gut it because due to the windwhirl effect you only gain about 2-3 hp as opposed to the race-pipe swap which can give you up to 9 hp gains.
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