EuroAccord13, sounds like your current mods and tuning have made a big difference to the real-world acceleration of the car
I'm still not sure why a dual outlet system would flow more than a well designed single outlet exhaust? Maybe the single outlet exhaust you initially tested had poor flow for a differnet reason (type of muffler used, workmanship etc.)
All of the high power k-series in Australia and in the US all use single outlet exhausts. The JDMYARD k24 is using a 3" single outlet exhaust and is making 178kw atw. I've also seen other cars in the states running single outlet 2.5" systems making 230whp or more. I still doubt a single outlet exhaust would be more restrictive. By adding a Y join all your doing is splitting the exhaust gasses, forcing them to travel through two mufflers and ultimately reducing the velocity of the exhaust gases/flow.
If I remember correctly, Jtune designed a dual outlet exhaust for cosmetic and noise reductions reasons. Since the product was "inteded for a mature market". I'm sure their design flows really well but I have a feeling it'd flow better if it was a single outlet 3" all the way through.




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