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I have this exhaust on my car, bought it slightly used from another S2K owner (he gave me an awesome deal, couldnt pass it up).
If you go to www.rmrace.com they have a dyno graph for this exhaust. You get gains all the way through the rpm's, with a peak gain of about 7hp and a nice 10ft/lbs torque increase in the midrange.
The B&B exhaust has been sold through RM Racing since around October of last year (I have the first one). All other RM Racing exhausts (that have the slip joint) were made by a muffler shop in Mesa, Arizona. The B&B Exhaust has only 3 joints, one near the cat and two after the y-pipe in the rear (going to each muffler). I have compared the old and new systems and the newer B&B system has a deeper tone and higher build quality than the older systems sold by RM Racing. Here are a couple photos of my car with the B&B system: