ASR Exhaust flap controller, boxed only used on a car for four weeks before the car was replaced.
Its a plug and play unit, no cutting, drilling and a very easy install
There are some really good write ups on the forum here about them.
With shipping and import duties this will cost the best part of £300 to your door new, so at £130 including postage this is a pretty good saving. Based in west sussex if you wish to collect.