After installing a racing dynamics rear valance on my 318i, I needed a new muffler ASAP. The stock exhaust tip was oriented too far to the left and had to be cut off just so the valance would fit.
I came across a cheap M10 Supersprint muffler with dual tips, but because it was for an M10, the single inlet pipe is a smaller diameter than my m42 piping. Which meant that despite the Supersprint being a more free-flowing exhaust, in my case, it would probably be even more restrictive than the stock muffler. But I didn't have a lot of easy or cheap options so I installed it anyway.
Surprisingly there is no noticeable loss of HP, and it sounds and looks great IMHO. Here are pics.

