Hi!
Just sold my FR-S and have no need for this MXP Catless Front Pipe. Purchased it several years ago and was truly on my car for under 100 miles before I took it off. The fully catless life was not for me. The front pipe is currently discontinued.
Here is a link to where I purchased it from:
https://86speed.com/mxp-front-pipe
Will ship out with two brand new Subaru gaskets.
$150 flat (shipping included)