As LittleCaesar stated I now have the Borla 40665 Turbo XL on mine and I like it.
I had for about 30 days a 24" Magnaflow which sounded fine however it has a blatant design flaw.
The smaller Magnaflows would of course be a bit louder, smaller you go louder it gets, but at least the smaller ones with the straight and one piece inner perforated tubes I do not think will fall apart on you in a few days.
It is hard to say without hearing them side by side at the same time but I think the Borla "might" be a bit quieter than the 24" Magnaflow was at Idle and I am sure definitely quieter than a 18" one.
The tone is also a bit throatier.
Once on the highway its just a nice even tone, I personally prefer it over stock, the only time it wakes up and gets a throaty growl is WOT but it sounds good.
There are numerous things that make a difference in the overall sound.
In the video of mine that is with a Deckplate mod OPEN and with a Airraid kit ISR installed, these two things will change the sound also.
So what you hear in the video is with as much air and as free a breathing as you are probably going to get on a 4Runner without putting on a Super Charger.
The Borla is louder than stock but not by much.
Just getting rid of the stock intake tube made it a bit louder, opening the deckplate mod made a bit louder still.
Now having said that I would recommend doing all that if you haven't already as it really makes the whole system seem to just BREATHE, I honestly do not understand why Toyota doesn't do something similar from the factory.
The engine breathes better IN and OUT, has much better throttle response and it is the ONLY thing I have done to my 4Runner that gave me ANY better gas mileage and I have done probably everything that could be done and nothing else made any real noticeable difference.
I got roughly 1.5-2mpg better milage on the Highway, city seems to be about the same, if I am getting any better MPG city it is under 1mpg.
Overall the Airaid kit matched with the Borla muffler is the best money I have spent on my 4Runner so far.
I have zero complaints from either one.
You can get the Borla at Amazon shipped to your door in 2 days or less for $93.
I also bought the Airaid kit from Amazon.
At the time I paid $158 now its $179.
But I paid $168 for the Borla then so overall still cheaper now.
Installing the Airaid is obviously an easy DIY for anyone and only takes about 15 minutes.
Changing the muffler out only cost me $40 at a local muffler shop.
Also I might add, you can change the sound further still with resonators and even tips, so you can really dial in the sound you want.
http://www.amazon.com/Borla-40665-U...p/B000CIK9L0/ref=cm_cr_pr_product_top?ie=UTF8
http://www.amazon.com/gp/product/B004IARH86/ref=oh_aui_detailpage_o01_s00?ie=UTF8&psc=1
