Beluga sells what all the others sell with different brand names. It's a taiwan/china white label product.
I have it (Rev9, via eBay for about $320 -
https://rev9power.com/nissan-370z-vq...ess-steel.html), and its sound has changed a lot since I got it. First I disliked it, then a week later I liked it, then I disliked it, and now a few months later I love it. It's stopped changing. I think the mufflers are just really cheap. You could always weld in nicer ones *shrug*.
Build quality is great, really nice robotic welds and a great polish on what I believe is 304 stainless. Fitment is good, not great. It mounted easily and even, but my tips sit a little narrow and stick out maybe an inch further than I'd like. The shop that installed it said they can make it perfect for like an hour of labor, I just haven't done that yet since I was unsure if I'd keep it.
I'll try to get some video this weekend.