From what I can tell and from what I've learned from both the company that did the conversion (which was performed in Cali and passed inspection there) be from my Tech the car was fitted with a US spec exhaust system, not certain however if it's just the muffler or everything from the headers back (downpipe, cat & muffler) my tech did tell me he had hollowed out the cat that is on the car at the request of the previous owner (there's no exhaust regulations in Hawaii), which accounts for her throaty gurgle, but I asked him if I could fit a new replacement cat if needed and he said it would be fine after that. He'd just suggest a fresh tune up, oil change and spark plugs along with the new cat and it would pass just about anywhere fine.

I'm not really concerned with passing on any smog issues to the next owner. Even without the cat and a six month old tune up now, when I start the car after it's been sitting for a few days or even a week at times there's no smoke, blue tint or strong smell of fuel.

I'm sure that with a new cat and a fresh tune she'll pass smog fine. If anything it'll be a fairly small investment by the new owner and given that smog tests are every two years, a fesh tune just before she's due for a test would be called for anyways if you're as obsessed as I am over maintenence.