I have the Borla ATAK dual side exit and it sounds good. It was on my Rubicon when I bought it used a year ago. It used to hang down to low so I removed the bed sliders and I think it looks better.
In the pic, I’m running the factory rubicon 285. I now have 37/13.50s with a three inch lift and airbags in the back. We love the boat. Bought it new in 08. Cost more than my rubicon way back then.
Here’s my 22 ft ski boat with my rubicon, before I added the airlift bags. Haven’t hooked up boat since the air bag install. It didn’t sag to bad without the airbags.