Welcome to the forum.
You should have a good read back through the 9N section, there's loads of information on tuning Polo's in there.
Have a look at my thread Gavin's cheapy but getting more expensive GTI ;)
There's plenty of tunes available for the Polo outside of APR some of which would leave you spare cash for mods. I'd spend money on a downpipe before buying a cat back. Polo's I have tuned sound really well with a DP and std cat back.
A bit gruff and no droning.
Gavin
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