I took the cats off of my car, replacing them with AA Tunning track pipe. They include o2 simulators for the sensors that are after the cat. So the sensors tell the ECU that they are filtering out the emissions. It makes the ecu think that there is cats back there, but it is just a resonator. As all of you guys know the mixture is measured at the bottem of the exhaust manifold flange. So the ecu still measures the mixture. As for performance gains, yes there a moderate power gain. I'm happly with it, it also made the car sound better.