I went with the full Akrapovic with the delete R and have had no problems. This mod will not harm your motor in any way. The Delete-R cost me $300, and the ESS tune is $1400...so the costs are not nearly the same.
That being said, I do plan on a tune in the future in order to maximize the potential of the Akrapovic exhaust.
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2011 Le Mans Blue M3// Black extended Novillo w/ Blue Grey Aluminum trim/DCT/ZTP/ZCW/ZPP/ZCP Premium Sound ///Akrapovic Evolution Exhaust
2015 Audi S4 Prestige, Brilliant Black S-tronic
2012 Le Mans Blue 135i M Pkg DCT
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