I am not sure who makes these downpipes, as I got them 2nd hand from William, one of the owners at FFTEC. It fit his car perfect and I just went back to stock as my California SMOG is due and I don't plan to go back to catless. They are tapered and the folks at FFTEC did not have issues with installation on my car or one of their shop cars. Unfortunately no one at FFTEC knew who made them.
$200 + shipping. $15-$30 depending on where you live in the US.
I also have a brand new BMS downpipe fix for an additional $75.
2007 E92 6MT SGM: MusicarNW Level 2, Procede Rev 2.5, FFTEC/Vishnu LPFP with Flexfuel Sensor and Flash, M3 Offset V701's, WaveTrac LSD, Michelin PSS, Downpipes, M3 Control Arms, TCKline D/A Suspension, LCI Tail lights, Lux AE's, ER Charge Pipe, DCI's, Mtech Front and Rear, M3 Sideskirts, HPF Stage 1 Clutch