Only gut the precats if you are prepared to be very careful with the process and make sure you do not breathe any of the ceramic dust that will be created. I recommend first inspecting the pre-cats through the O2 sensor holes (you have to do this anyway at the start) and if the precats look intact, you can sell them to someone who needs them to to pass inspection. I have had good luck with an Ebay Stainless header, though make sure you use OEM gaskets