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It's to reflect radiating heat from headers from being soaked up by oil pan - this will prevent the oil from being unnecessarily heated, particularly in track applications where oil temps and pressures are really important. OEM headers have a metal heat shield whereas most aftermarket ones don't. The tape would be used to mitigate some of the resulting heat issues.
Last edited by 1Cor10:23; 11-26-2014 at 02:03 PM.
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