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depends on what you consider better and what you are looking to get out of it. are you looking for best performance? best sound? best material quality? best longetivy?
One guy in the corsa exhaust thread said he had gotten a borla and was gonna post sound clips. Borla's HQ is a 20 min. drive away...maybe i should stop by and see what's up with their exhaust/
I though the Borla exhaust was only 2.25" piping because it was made for the 2.2 and 2.4...wasn't really designed for the SC motor. Thats last i heard atleast.
The Magnaflow mufflers will flow better than the Borlas, so they will make more power. And Borla usually doesn't sound very good once you rev it real high.