Bassani (resonator tips out) gets PEAK gain of 7HP, so does Borla. But thats not whole story. If you look at the key 4K-7K RPM powerband, the Bassani averages 6.5HP over stock. The Borla is 3 over stock. However, the Borla has a bit more low end tourque 7.5 lb/ft vs 6 lb/ft 2.5K - 4K RPM. Probably becuase it has a bit more backpressure.
Bassani is louder though, very deep note (nothing ricy about this sound) and it does drone on the highway. I ultimately put in a 4" straight through resonator & the drone was eliminated, its a bit quieter, & it sounds great (to me anyway). But that makes the total cost $600 for both parts. Thats alot for a 7HP gain. But the sound, looks, & first rate stainless construction are worth something too. Still, a Y-pipe is a better bang for buck mod.