I noticed between both my ( MAGNAFLOW MUFFLER / K&N AIR BOX MOD ), about a 1 mpg increase... I get about an extra 20 miles to the tank. i do mostly intown driving, stop and go traffic. i was getting about 220 miles to the tank with the way i drive. now im seening a consistent 240 to 245 miles per tank.
if you want to see MPG gains with the exhaust alone, then your going to have to increase the pipe diameter of the exhaust system to 2.5'' pipe, with a free flow muffler flowmaster or magnaflow etc. and also the less bends that are in the exhaust the better the exhaust will perform, and will yield better gains...
the thing about just swapping the muffler alone is just a small portion of freeing up the exhaust... the resonator, and then the exhaust pipe reduction just before the muffler is still hurting the exhaust, by cramping the exhaust gas thru a baffle, and space reduction. then another large factor is the 6 major bends on the back half of the exhaust which slows down exhaust travel.
on my RED 03' XLS i had a 2.5'' pipe exhaust that started at the end of the Y-Pipe that ran into a flowmaster 40 series, which then ran under the rear axle, and exited at a 45 degree angle. with the set up i increased the size of the exhaust pipe, and eliminated 4 major bends from the system. that allowed the exhaust to exit much faster increasing HP, and MPG greatly. the only negative of this set up is that there is a loss in low end TQ, but the X would pull like a **** into the high end of the rev range. then once i added a K&N Intake, i gained some of the low end TQ back.
Once you then have the Intake / Exhaust Combo. something to think about is yes i increased my MPG, but i can get even better mpg with a TUNE !. once you install the intake, and exhaust... you have altered the factory FUEL to AIR ratio. now that your X is taking more air in, it is designed to compensate by adding more fuel to balance everything back out. a tune will eliminiate this issue, so that your X will run off that FUEL to AIR ratio, thus further more will enable your X to get even better MPG with the modification of the INTAKE, and EXHAUST...
I hope this will help enlighten some minds lol