The valves are in 2 of the pipes, they're normally operated by motors. What you're referring to as non-valved still has the valves in the pipes, but the Golf R owner kept the motors to fit to an aftermarket muffler.
Most of the Golf R mufflers seem to be sold without the motors, which gives you 2 options:
1. acquire and rig up our own motors with a switch in the cabin
2. manually operate the valves - tack weld them open
I can't see why anyone would close the valves permanently as it defeats the purpose of having the Golf R muffler apart from looks,
you may as well glue 4 fake tips to your bumper and leave the factory muffler in place.
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