i live in north carolina, so i dont know anything about california smog emissions regulations, but I've got a 2000 celica, and the headers i have on it are DC Sports headers. they increase HP a little, and so would a muffler, but about the "performance muffler", it depends. getting full exaust would make it better, or just a custom fitted cat back out of some pipe. full exaust usually comes with better resonators/catalytic converters, and they let the exaust flow better. getting the higher performance cat/resonator might also tone down the emissions a bit. dont spend TOO much on a muffler, but if you get one, usually if it is a well known brand name, it wont be a fart cannon. that sound youre probably thinking of when you say fart cannon is probably what you hear when idiots drive around in 3rd gear to make their car loud. but just do what you think looks/sounds best. do some research, and compare prices, etc...
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