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When the flap is closed it bounces the sound waves back into the exhaust. It's like a J pipe modification. The sound waves bounce back into the other waves exiting canceling each other out and making it quiet(think noise canceling).
With the valve open, this does not occur, thus making the exhaust louder. Not by much, but still more bass and tone.
I have the valve and what I did was simply disconnect the connector while it was open and tucked the wiring away. This isn't a monitored CAN signal and does not throw codes.
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