I followed a silver 55 reg MKII diesel estate today near Lincoln, which didn't look like a VRS.  It had a pair of large oval silencers, like the last C Class CDI Mercedes, one under each side just inboard of each rear light assembly. The system was linked by a central pipe just visible running between the two silencers under the bumper. It sounds Halford boy racer but in the metal it looked really good and not over the top. 

It's amazing what some will do with a welder and a couple of squashed bean cans!