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To make this really simple, the only reason to get an UEL header is if you want the signature Subaru boxer rumble. Otherwise, EL is a mechanically more efficient design and will give you a sound that is more akin to Porsche boxer motors.
Personally, I am a fan of EL. I don't care enough about that Subaru boxer rumble to want a less efficient part on my car.
The difference in efficiency really isn't all that much though, and that's why some people can justify opting for the UEL header because of the sound it makes.
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"Shark_Bait88, the man who’s spent the most money modding his stock FR-S and it’s still stock." -@jdnguyen
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