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Gains deleting soundtube: quieter cabin, including less road noise passed inside; some dislike "artificialness" of noise it produces; very slight weight gain and cleaner underbonnet space; no (bad) impact on performance (unlike deletion of resonators on intake too). Cons: i prefer to have that extra noise. When tried to plug it off for test sake, even if it was just subjective feel, but car (with stock exhaust) felt more dull and lifeless, slower (even if just by placebo, as performance by dyno tests is same), so i ended up even going opposite way, installed trd soundtube changer (it costs cheap. In case if i want revert car 100% back to stock, decided to get trd's instead of gutting insides of stock angled plastic piece connecting soundtube to cabin) that made soundtube effect even louder; while some may dislike that soundtube "artificial" intake noise, with stock exhaust it's better then nothing, and much much cheaper then aftermarket exhaust; also unlike aftermarket exhaust, car still stays quiet from outside, it's inside cabin noise that is louder, good for keeping good relationships with neighbors yet hear that extra oumph when flooring :). I'd say - worth deleting/plugging off if one has aftermarket catback of better tone and louder, but with 100% stock exhaust imho better leave it. Which is best to you yourself can be easily found out. Just reuse cig-lighter plug cap from glovebox for plugging it off and decide for yourself after some driving, if you want it on or not. No money spent, easy/simply/quickly done, easy to revert. Also can be done temporary, eg. for less tiredness in long trips on autobahns for hours, even while keeping not plugged for generic daily driving. If one prefers by subjective feel during test how car/engine sounds with it plugged off in test drive, then one can go step further and remove soundtube alltogether (as mentioned above, for very slight weight gain and more & cleaner space under bonnet).