"Technically" no. There are 2 conditions for an exhaust system for a car.
1: the car may not bypass or create more emissions as a by product of a exhaust modification
2: the car may not make more than 90DB of sound 1m from the rear of the car @4000rpm.
Also I think there is legislation that says you may not increase the power output of the car but I think that refers to performance exhaust manifolds and high flow cats. Making a straight pipe from the resonator will create a bit more flow but 1-2kw tops hardly "performance" orientated and obviously is way past the cat so there is no change in emissions.
Because the polo is a 1.2L there is very little displacnt for it to make a lot of noise. But nether less I will be checking with a metre to make sure it is within limits but from what I heard from Marcus BILT polo it's "louder" but not over the top like a comodore or falcon with a straight exhaust.
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