Hey people, I had the same mod done on my GS3 when I had it. The GS3 cats are in the headers, so when you remove the headers you remove the cats. The headers I had were OBX; you can use most aftermarket IS300 headers (same motor) but when I comes to the down pipe, the GS's is longer than the IS one. I used SIMS (simulators) and I didn't have any check engine lights or anything.
There are a few places in Atlanta that can do this kind of work. Just let me know what part of town you're in and I can give you some info on that. I have a GS430 now, and I think I need to get one of my cats replaced too (the 3rd one).