There are many determining factors that constitutes what is the right exhaust for your particular needs and budget that could make it impossible to claim one is the best overall.
I do like the fact they built the resonator into the muffler but I would love to see a cutaway to know exactly what the flow path is, I would imagine it is well engineered in that regard.
I also like the potential weight savings this can have and moving the weight to the rear of the car for better overall balance.
I would put my money on Cobb due to prior experience with their well engineered versus just tossing out something into the market like the vast majority of companies do, or possibly this one, it would be great to see an actual comparison of performance and noise, both subjective and objective. For those wanting a quality brand that likely does not have drone issues these are probably the best.
For those wanting a larger diameter for their high power builds they might have to run a 3" setup which is inherently going to be more difficult to control the noise level out of unless a significantly sized muffler and or resonator are used.
Being a business owner of many years I also understand research on actually engineered products, facility costs, packaging, stocking, shipping, margin for the reseller, not undercutting resellers, the prices are not out of line on the higher end units with the possible exceptions of Borla and Magnaflow banking on their names and only one of those brands do I like, due to real experiences.
Another overlooked aspect is actually how well the exhaust flows as I have seen some very poor quality parts used over the years, even for this car, horrid muffler design.
Custom cut and welded if done right can be great but I have also seen horrible work in that department and crush bend systems are inherently turbulent and thus flow much less than the size of the pipe used to make it and may flow worse than a smaller sized cut and weld mandrel bends or full mandrel bent system.
These reasons are part of why I build my own which I can change as needed to fine tune if I did not nail it the first time. I know for a fact that my system is the best flowing one I have seen for our car and do not need to test it to prove it as I have no intention of selling them. I spent the time and effort to ensure it and I will not build a duplicate as nobody would pay for that kind of labor charge, why you will not see a system like it made by any company, nobody would buy it for what they would have to charge.
NOTE: In the end it was more for the for the satisfaction of DIY than it was for the performance gains at the level I built it. I am sure there is not a great deal of improvement over the best aftermarket system at the power level I am building my car, I just like to know I did my best
Rick