What I can find about these systems.
Borla is more expensive at $700.00 direct from mfg., MagnaFlow $542.69 direct from mfg.
You should be able to purchase either for less through a dealer.
Both are stainless steel.
Borla looks better. The oval tip looks sweet, IMO.
I have had Borla mufflers before on other vehicles. They tend to be fairly quiet. If you look at the picture, you can see this is a longer muffler. Longer mufflers have a tendency to be more quiet than short mufflers. MagnaFlow is commonly louder than Borla. However, neither of these mufflers is going to be anywhere near as loud as FlowMaster mufflers. If you want quieter and no droning sound ever, even on full throttle passes, then either of these mufflers will make you happy. The stats for the MagnaFlow are compelling. Both of these systems will provide better throttle response. They both will provide free flow exhaust. If you are in the market for one of these systems, you should probably make a decision on looks and what your wallet can support.
This is about all I got. I thought some members had the MagnaFlow installed. They need to come forward and comment here.