Ok so finally replaced the rear resonator with a 3" pipe ending in two 3" tips. I can not speak highly enough of serge rudakov from sr stainless steel in cranbourne for helping me put this together as well as fast fit exhausts. all up it has cost me a lot less than $100 though I did 90% of the work myself to cut costs. The sound is magnificent with out being too loud and the fit was perfect.
So how much did it end up costing you?
I do think however that the extra tip would have been much more (if any) effective being spliced further up the tail pipe. To me the extra tip doesn't look like it would provide any extra benefit at all because it has been joined so close to the end of the tail pipe.
A stainless twin 3" tip would have been about $75.....
All up it has cost about $80 in total and thats with replacing the rear resonator with 3" pipe and ending in the two tips. The second(shorter tip) does flow but only half as much as the main pipe. Certainly helps with the sound coming out the back