I had one of these fitted last month. A bit of a distress purchase as the old one would not get through the MOT. As the 986 is my bargain runabout I could not justify the cost of the expensive alternatives. The cats also needed replacing so it was a chunky bill for a low value car.
Initial impressions are much like the other reviews on the net. Louder than stock, but not that bad. I am used to a fruity note from my 993 and the mechanics said the Gravity box sounded good. There is noticeable drone around 2700rpm. My 986 is a 2.5 with the 5 speed box so it is easier to drive around the drone and motorway cruising is above the worst of it. They are supposed to get quieter as they coke up and bolt in baffles are used by some.
There are several similar systems available & I understand that they all come from the Far East. I chose Gravity as they had decent reviews & could supply quickly, which they did. If you want a set, put them on your eBay watch list & they should offer you a good deal. As I wanted a confirmed fast delivery I went direct, got it bit less than the eBay listed price but not as good as their offer that came the next day! I am trying to to get the seams on my old box welded so I have the option of refitting.
Overall you get what you pay for and I am satisfied. Hope that this is helpful, get in touch if need anymore information.
Chris