On cold start, the valve is open (both exhausts flowing) for a while until the car begins to warm up and then the valve closes. I'm trying to think back to before I disconnected the valve (25,000 miles ago, mine is always open and I love it) and I don't remember if there's a specific RPM, I think it just opens when you floor it or go past a certain throttle position.
You can't really hear the valve opening, it does make a sound but the exhaust noise itself is much louder. You can hear the exhaust growl more when it opens if you listen with the windows down, though.
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