I think VW wants about $80 for the tailpipe -- real steep.  California
(up in British Columbia) wants something like $25.  I went to a local
auto parts store and bought a 90-degree bent pipe and welded it onto the 
flange myself.  It also appears that the old tailpipe (from the type 4
engine late loafs/early Vanagons) will fit -- the triangle bit is the same
but the bend is a little different, and the pipe is smaller.  They are
much cheaper.

VW appears to have used plain steel for the pipes.  Mine welded with
oxyAcetylene just super.

Hey -- let's get a custom muffler shop to make us a deal on stainless
systems!  I'll take two (^;

malcolm