The exhaust comes with what you need to make the rear bumper dual outlet. There's a template you use to cutout the right hand side, and then there are trim finishers for both sides that surround cutouts.
Here's the install pdf. pages 8-10 outline the process of making the second cutout.
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Current:
2017 F87 M2 6MT
2013 F25 X3 3.5i
2008 E90 M3 6MT
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