Visited my local Porsche-dealer today and they had a Targa4S in the showroom with PSE so I took some pictures with my mobilephone. Unfortunately I didn't hear the exhaust-sound, but according to the sales manager the sound is more high-pitched than on 997.1 PSE but lack some of the growl. He also mentionted that the always-on "hack" by removing the electrical cable in the engine compartment is still possible to do on the 997.2 PSE Smiley. So this might be good news for all 997.2 owners.

I think it lookw way better in real life than on the pictures, but still can't decide if I like it or not. It for sure differentiate from the standard exhaust and they look kind of unique. What I don't like is the inner exhaust. It's like three layers with different shapes and form and it looks very busy...

And the pictures:

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997C2S Black/Black - PSE, Adaptives, PCCB, -20mm/LSD, Short-shifter, SportChrono, Nav, BOSE, etc.