Another very special car from porsche, as for the exhausts from my experience the majority of 996 GT3RSR's that clouted a rear corner of the car would get away with minimal suspension and drivetrain damage if lucky, but the old location of the tailpipe trumpet style tailpipes meant they got crushed and folded over very very often, a pain in the arse in endurance racing!!
More of a reason for the relocation (i would assume) would be the incorperation of a diffusing section from the flat floor the entire way across the rear of the car, the 996 exhausts inturrupted the diffusing section's flow. I think they look awsome! but some poor buggers gunna have to clean the rear centre section of the bodywork a whole lot more often now!!