Unfortunately, by making 2 changes at once (tire size + exhaust), it's not possible to say which one caused the fuel economy change (assuming the change was caused by one of the pair).
FYI, you might like to read this thread:
http://ecomodder.com/forum/showthrea...ery-11445.html
BTW, a change from 19 to 23 mpg is a
21% increase.