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flowmasters are less restrictive than your stock mufflers, but there are better ones out there. any chambered muffler will have less flow than a straight through, such as a magnaflow. on the other hand, a chambered muffler on a mod V8 is pure sex, i have super 40's on mine and love the sound, minus the exhaust leak i have on the front end.
Compared to a good stright through muffler it may cost you a couple of horsepower at most. Nothing you'll ever feel or should be concerned about. When it comes to mufflers, just go by sound imo.
you dont need to start worrying about how much HP you will gain or loose from mufflers until you get into a full blown drag car. a mildly modded 2v mustang won't see much difference between mufflers.
yes flowmasters (any chambered muffler really) are more restrictive than alot of the other muffler designs, but on our cars they sound too sexy.