FWIW, this debate about MPG and muffler choice has come up often and repeatedly. I did a summation post, with the crowd-source editorial assistance of the forum (it as links to the best dscussions):
http://ecomodder.com/forum/showthrea...tml#post289125
(Upshot is that most likely mufflers have little or no effect on MPG unless the whole exhaust system is tuned along with the muffler or pipe-diameter changes.)
james