by 
The Curious Bag
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Though the legality of exhaust cut-outs varies from state to state, these intentional exhaust leaks can give your car full-race exhaust flow at the push of a button without any further modifications.
Purpose
Exhaust cut-outs are large butterfly valves placed in an engine's exhaust pipe and are used to bypass restrictive mufflers and emissions equipment.
Horsepower
A well-placed exhaust cut-out can significantly increase horsepower on a modified car with a stock exhaust system.
Versatility
Exhaust cut-outs can be activated by a dashboard-mounted switch and servo motor, which eliminates the need to physically crawl under the car to open it.
Legality
Perhaps the biggest benefit of exhaust cut-outs is that a vehicle can maintain its stock mufflers and emissions equipment when performance is not required, and bypass them when it is.
Overheating
Because they allow hot exhaust gases to escape faster, exhaust cut-outs can prevent overheating of catalytic converters, turbochargers and engines.
Source:
Car Craft: Guilty Pleasure Modifications
Mopar Muscle Magazine: Hemi Custom Exhaust
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