The EPC dos not list mufflers, just Silencers. It shows 2 silencers per car. I assume that you mean the rear silencer. There are two part numbers, one silencer for the 1999-2002 cars and a different one for the 2110-2003 Aeros. They do not list what the specs are.
Actually, I looked again and there are 4 rear mufflers. Only the SE is identified as being polished. No notes on the Aero... Ron