The only reason i bought an exhaust is because of the sound, so its money well spent, wasnt interested in any minimal performance gains it might or might not give. You can always get good returns on selling exhausts too, so its not dead money so to speak
One of my last times out at Castle Combe a mate was in his upreved 350z, there was absolutely nothing in it on acceleration.
to drive away from someone your need 50+ bhp to notice a difference. but it isn't all about top end power is about an overall gains.