A hard X is two separate pipes that remain separate in the X until the very center where they cross, A Siamese as the name would imply, the X shares the space with the other pipe as it goes through the X. In other words, each individual side of the X is pressed together as though the edges were opened and connected like the one I have on my FP touring system.
All depends on the exact firing order of the car I'm sure, difference is most likely negligible...especially if you're talking about your GT350. Something I read earlier seemed to suggest the Siamese was better though.
Borla one that came with the atak is really rally crap quality compare to the shiftek. The borla only has a little hole in the middle while the shiftek pipes cross each other.