There is no doubt that there are more performance gains by replacing all the pipe from the catalytic converter back. However, there is a point where you loose too much backpressure in the engine thus hindering performance. The general advice I have received from the person who has done my exhaust systems for several vehicles is that going up 0.25" - 0.5" is about all you want to do. In our case, a 2.5" exhaust system is probably the most optimal. Now, if you just change the muffler to a more free-flowing muffler, you will notice an improvement just not as much. The exhaust tone will not be as "loud" as it would be if you changed all the piping. . .and of course its much cheaper just to replace the muffler. My best advice would be if you ever decide to go to a 2.5" system purchase a 2.5" inlet/outlet Flowmaster 40 series and they can size down the inlet/outlet to fit your current system but it will give you some flexibility if you ever change. This is simply my advice/experience. . .ask around there quite a few well versed mechanics on the site.