There were "preCAT" 240s with B21 engines. My 75 which had a B20 with a K-Jet. The Header pipe ran all the way back to the 1st muffler.
There was also a long header pipe on these early B21s 76-77? I'm not sure what year US models started putting on CATs. Also the O2 sensor came on in 79??? I know that early K-Jets did not have the Lambda system.
If you download that Parts Catalog for the early models, I think the Exhaust section starts somewhere around page 360 or 370.
For "better" performance, the idea is to lose the 1st muffler. IPD used to sell a performance exhaust kit with just the rear muffler.
If your CAT works then just leave it. It's quite a chunk of steel. The only reason to hollow it out is if the honeycomb gets clogged or shatters.
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