I'm biased because I own a Bassani...
I read a older string that stated the Bassani with the tip resonators removed had a 1-2 HP gain over the Borla. All of this is also based on your intake. With my KKM and Bassani I have noticed a small increase in performance (.5 seconds) in acceleration but I have also noticed engine braking has suffered.
The Bassani without the resonators is quite a bit louder than the Borla but I really like it...