GTMAN, good to have you around. Personally I would go for the exhaust. You won't get a ton of extra power but it will probably pull a bit better up through the entire rpm range. But the biggest reason I would get it is for the sound. To me there is nothing better sounding then the boxer engine and hearing it with a decent muffler makes driving it that much more fun( to me anyway). But the suspension is a great idea as well so it's a case of which would you rather. I don't think the suspension drop is that big of a deal and chances are a 1 inch drop is probably one of the least amount of drops you will find for aftermarket suspensions.