Nah, it is a Kakimoto front pipe (de-cat) as Andy said and is between the end of the dump and the start of the "cat-back".
Also, as someone who had one on my car, I can tell you that the pic in the auction is not accurate.
Also, from the dump pipe flange, is has about 10mm where the pipe is 76mm, then it flares out to 80mm the rest of the way.