you guys must be nuts... there is no better mod on my car than my coilovers... you will get much more performance out of your car w/ FK's than w/ the cupkit/exhaust combo. Its not even a debate for me, I am not a fan cupkits at all. If you are going to spend the money to modify your suspension and pay all that money to install it (or spend the hours doing it yourself) you might as well do it right and get the good stuff. Exhuast can always come later and you won't notice any really considerable gains.
Do this man, go find yourself an E46 w/ coils and an E46 w/ cupkit and drive both of them if you can... your answer will come to you immediately.. there is nothing like a coiled car.. nothing.
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