From what I've seen and read so far, changing mufflers only on an '07 or later Harley won't lean the mixture out beyond the ability of the closed loop system to adjust. Of course, what that system adjusts to is a 14.7:1 AFR, and it only affects operation once the engine reaches normal operating temperature and at RPM's of approximately 4000 or below. So, while the lower restriction (louder) mufflers shouldn't cause a problem during closed loop operation, neither will they improve performance or reduce the excessive engine temps common to the latest emission controlled engines. If it were me, and I wanted to just do mufflers without the expense of the SERT and dyno tune, I would invest $80 in the Nightrider O2 IED "tweak" that fools the system into running at a slightly richer 14.2:1 AFR. This would represent the lowest level of investment to get the "Harley sound" I assume this person is looking for. Once he decides he wants a little more performance and control over the way his bike runs, he can still do intake, tuner, cams, whatever.
http://www.nightrider.com/parts/Jerry