Glad to hear the 400e project is coming along. Thanks for keeping me posted. Maybe when it is finished, I'll take a road trip down to Charlotte to check it out and give you a deposit so you can start mine. :-)
The Magnaflow homepage says they are a division of CarSounds Catalyitic Converters. Check out the website at http://www.magnaflow.com.
For your 190, you will probably need to go with the Race Series muffler to get a 3in inlet. I went with the Street Series since I only needed a 2.5in pipe.
The muffler is a mirror finished Stainless Steel. Here is what it looks like. I am probably going to paint the body black just so it blends in better. But that will have to be next weekend. The dealer called me yesterday and my 500e swaybars came in!! So I'll be doing the front this weekend. I'll attempt the rear IF it is possible to do it without dropping the rear subframe, I heard it is possible. But if not, I'll have my shop do it later next week.