I used my plasma torch and cut the hole in the shield side and then air chiseled out the media. Be forewarned, the media is very hard to remove and it not just a bunch of beads etc. It took all of my air chisel to cut it out. I then just MIG welded back in the piece I had just cut out.
I have an '09 SERG and the o2 sensors are way up in the header pipes by the heads, so any cross talk because of the cat being removed is not an issue. I have heard the "some" years with the o2 sensors just up stream of the cat can get confused afterwards, so read up on that based on the year of the bike.
There is a difference in exhaust coming out of the left and the right pipe. With the de-catted header, the right pipe is line of sight and tends to have a bit more exhaust than the left side. But that's not been an issue that bothers me.
I have the de-catted header and I'm running stock mufflers with Fullsac 2.5" baffles. I had 2" and wanted a bit more sound. I got it and I do NOT notice any drop in performance, but I'm sure the numbers would prove me wrong.
All in all my exhaust sounds great and I have just over $100 invested. I bought the TTS system from Fullsac as well back in '09. They had just come off a very busy year with the new '09 SERG's and had done tons of dyno tunes with varying de-catted header pipes and a wide range of his baffle sizes. When you buy the TTS from Fullsac you get their dyno "proven" map. I've been VERY pleased with the setup, no decel popping, 45 to 48 mpg and sounds GREAT!!!
Since then there are so many other options available, even from Fullsac, but the most bang for the buck goes to de-catting the header and a fine set of Fullsac baffles. Don't forget to retune afterwards.
Good luck with your friends bike.
Have a great weekend too...