Just been looking online for the delete pipe, looks to me like the 2 holed flange is flared so won't need a gasket (I believe this bolts to the downpipe?), I unbolted this bit when I removed mine and don't recall seeing a gasket. The other end (3 bolt flange) looks like it would have one.
Likely to be the same as the manifold to downpipe gasket as some sellers on ebay sell them in pairs
