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BMW is the first to use it. Lambo won't use this system because they are NA with V8+ engines which provide a glorious tone to the exhaust but because BMW M5 has turbo's it acts like a silencer so I am guessing BMW used this amplification to provide more exhaust tone back into the system.
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2011 Audi S4
2003 Mercedes Benz E500
2001 Mercedes Benz S430
2001 Mercedes Benz C320
2000 Audi A4 1.8T Quattro
1997 BMW 540i
1991 Nissan 240SX
1990 Nissan Maxima
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