Sorry for the delay. I received my rear cat on Wednesday(03/20) installed the new 02 sensor and put the cat on and put the whole engine bay back together( thanks again for the pics VQ
) Installed a cosmo CAI that drops into the fender as well as a new MAF sensor. I received the front cat Friday(03/22) installed it and then unfortunately I had to put the stock Y pipe back on. Cattman nor RL has any available for the 5A/T at this time as soon as one becomes available I will get it. Fired it up everything sounds solid no weird noises or anything. I had to do the idle relearn procedure it's pretty straight forward. (see below)
After all of this I am still getting the same CEL p0174 and now a new one p0171 after talking with a few people and reading up on it some I am pretty sure it's due to installing two new 02 sensors. the CEL print out even states this. I'm not experiencing any rough idle like before and everything responds instantly, so I am really hoping that it's just the new 02 sensors. I will give it a few days and see what it does. I also changed the oil ( royal purple 5w-30) and a K&N oil filter. The car is running very solid. I am experiencing a bit of a whistling sound under hard acceleration, but I have read that this is due to the IM spacers. I have checked and double checked for vacuum leaks I can't see, hear or feel any. Overall I am very pleased with the IM spacers and the HFPCs. I can most definitely feel a large hp and torque improvement on the butt dyno
there is also A LOT more torque steer. I am hoping that the traction rod kit from RL will help in this area. The exhaust note has changed a bit. Simply put, the VQ is more vocal. I just can't wait to get rid of the 3rd cat. The coilovers are still sitting in the box I am waiting for the rest of my order from RL to arrive before I do anything with them. It should be here monday.
Timing is extremely critical. If it is NOT DONE within the specify time, the ECU will not reset and the Check Engine Light (CEL) will continue to remain ON.
A stop watch or an analog clock with a second’s needle will be useful.
Operations Procedures
1. Confirm that accelerator pedal is fully released, turn ignition switch “ON” and wait 3 seconds.
2. Repeat the following steps (2a and 2b) procedures quickly five times within 5 seconds.
2a. Fully depress the accelerator pedal (HARD).
2b. Fully release the accelerator pedal.
3. Wait 7 seconds, fully depress the accelerator pedal and keep it for approx. 10 seconds until the CEL starts blinking.
4. Fully release the accelerator pedal (while the CEL is still blinking)
5. Wait about 10 second.
6. Fully depress the accelerator pedal and keep it for more than 10 seconds.
7. Fully release the accelerator pedal (The CEL light will continue to blink).
8. Turn ignition switch to “OFF” position and now you can start the car. The CEL light should be gone.
If the CEL light continues to remain ON, repeat the above steps. Timing is EXTREMELY critical to resetting the ECU.
Accelerator Pedal Release Position Learning
Operation Procedure
1. Make sure that the accelerator pedal is fully released.
2. Turn ignition switch “ON” and wait at least 2 seconds.
3. Turn ignition switch “OFF” wait at least 10 seconds.
4. Turn ignition switch “ON” and wait at least 2 seconds.
5. Turn ignition switch “OFF” wait at least 10 seconds.
Throttle Valve Closed Position Learning
Operation Procedures
1. Make sure that accelerator pedal is fully released.
2. Turn ignition switch is “ON”.
3. Turn ignition switch is “OFF” wait at least 10 seconds.
Make sure that the throttle valve moves during above 10 seconds by confirming the operating sound.
Idle Air Volume Learning (Throttle Position Learning)
It is better to count the time accurately with a clock.
Operation Procedures
1. Perform “Accelerator Pedal Released Position Learning”.
2. Perform “Throttle Valve Closed Position Learning”.
3. Start engine and warm it up to normal operating temperature.
4. Turn ignition switch “OFF” and wait at least 10 seconds.
5. Conform that accelerator pedal is fully released, turn ignition switch “ON” and wait 3 seconds.
6. Repeat the following (steps 7a, 7b) procedures quickly five times within 5 seconds.
7a. Fully depress the accelerator pedal (HARD)
7b. Fully release the accelerator pedal.
8. Wait 7 seconds, fully depress the accelerator pedal and keep it for approx. 20 seconds until the Check Engine Light (CEL) stops blinking and turned ON.
9. Fully release the accelerator pedal within 3 seconds after the CEL is ON.
10. Start engine and let it idle.
11. Wait 20 seconds.
12. Rev up the engine two or three times and make sure the idle speed and ignition timing are within the specifications.
I am going to pick up the air tool that you suggested as it appears I am going to need it. I was able to get the front cat and Y pipe off tonight, however I started to take off the rear cat heat shield and the third bolt is rounded off? It's the one further down in the middle, go figure. Upon further inspection I was looking at the rear bolts under the car to see what I was up against and one of the bolts is without a doubt different from OEM it's a standard bolt not metric. I'm starting to think that the cats have been replaced, which is a good thing if it holds true. The front cat is in good condition( I've been taking plenty of pictures just haven't upload yet, sorry) so I have high hopes the rear cat is in the same condition. I also received my spacer kit from NWP today and I put everything on the IM that I could with it out of the car. I still need to take the lower IM part off the motor which I will probably attempt to do tomorrow after work. My plan is to do it without taking off the fuel rails. I'm nervous about doing it though, have to be careful to protect the heads. I also still have to do all the coolant bypass fittings and
I was also able to get the bolt stud out via pliers. ( thanks DrewH!) I unfortunately have 3 bolt studs in the front exhaust manifold that I'm going to have to drill out due to the bolts breaking off while I was removing them. ( all three are clean breaks 
I will continue to search around and read up on it.