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i think if your vehicle is 1992 or earlier you dont need a Cat
but anything after you require a CAT
without it you can fail the emissions test on an MOT
a decat pipe assists an exhaust to breath more freely (not building up pressure) you can also fit a sports cat
My Prelude is de cated, I have to remind the garage at MOT time that its a 92 (Has a cherished transfer), my kit is based on a 93 Eunos so if I de cat it I will have to replace the cat for the MOT, not sure what other breathing enhancements can be made, apart from an induction filter, but being an import it may have an EGR valve, have known people to blank these off on Pajeros butb they were diesels.