If you get a decent cat there should be no need for a spacer (note the singular; you should not space the first O2 sensor ever, the car needs that to determine AFR). Spacers are a band-aid for when you have a dead cat or a test pipe. If you are getting a tune, you can have the rear O2 coded out and just run a test pipe with it. If you really want cheap, just buy a spacer and put it on the rear O2. I will likely solve your problem by itself.
I would just spend the money you were going to drop on a cat for a tune that deletes the rear O2. Problem with the low efficiency code solved and moar power in one easy move. You should have no problem with emissions testing as long as its just an OBD inspection and not a tailpipe sniffer (which is highly unlikely). I ran my old car through testing with no cat, no SAI, and no evap. All were coded out properly in the tune and they were none the wiser. That might not work in all jurisdictions, but if you physically still have the cat installed to pass the visual, its all good. I got away with no cat because the tech thought my flex pipe was the cat lol... Idiot.
Nice looking sled man!
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