Check
www.b15sentra.net . A guy just posted that with a header, and single cat, he passed emmissions. Keep in mind that this wasn't in your state. An exhaust won't do anything to your emmissions, so long as you leave both cats in. As far as gains go, you won't really gain on an exhaust until you allow the engine to breath easier. I lost some low end torque on my exhaust, but then made up for it with a header.