its a diaphragm that controls the noise levels of the exhaust at certain revs to abide by EU regulations, quite at low revs, open and louder at higher revs
disabling the diaphragm (flapper) by removing the vacuum hose, tie it or fold it and zip tie it up onto the bodywork. then as said just block the hole thats left so its airtight
ive done this for loads of people on their .:R32's - in fact if i dig into photobucket deep enough i might still have the step by step photo guide i did for it if you want it?