I have the Borla on my '03 and I love it. It's not 'obnoxiously loud', but it definately has a throaty rumble to it. It's not the least bit annoying, as compared to something completely riced with just the can. I love when someone cuts their stock muffler off and adds a cheap autozone muffler inline with thier piping. ($20 says I catch hell for the autozone remark  ) Anyway, as far as it fitting the M-theory, I'm not so sure. Mine is made to fit '03-04. As far as interior cabin noise goes, that depends on how heavy your foot is. Quick acceleration = more airflow and louder exhaust. My sister borrowed it and she has a light foot and hardly noticed that it was even on. If ya have your windows open and you're over 3000 RPM, ya def can hear it.
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'03 XR - Lunar Mist, AEM Short Ram Intake, Borla Catback Exhaust, Vibrant Strut Tower Brace, Tein S-Tech Springs, De-badged Hatch, TYC Black Tail Lights, LED Front Signals, LED Rear Lighting, I-Series Stubby Antenna, DRL Disable, 17" Gloss Black Falken Torque 5 wrapped in Falken Ziex Ze 912
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