2Series OEM Exhaust Mod

[AshG108]

My understanding is that the BMW M Performance exhausts do not have valves?

Although if it still has the valves and allows you to have valves closed for quiet operation and then its louder with valves open - that is awesome!

Well my bro-in-law's M440i is quieter in Comfort, when entering Sport its louder and in Sport+ its sounds like a straight Pipe. Same with my nephew's M440i Coupe, M-Perf had the exact same impact and was tons better than the stock exhaust.
Both cars have the MPerf exhausts fitted to them.