Muffler question- flowmaster vs. ?

so what's the deal with that 101% number?

What’s with the 101%?

First, you’re assuming the absolute best you can flow is an open pipe, and that’s not necessarily true. It’s more complicated than that, and even open pipes can be tuned for length to improve their performance.

More likely though is that 1% is a small number, and probably within the margin of error of the testing process. Because every testing process has a margin of error.