2007 Roadking muffler/ac upgrade

[Deye76]

This likely has been asked before, but search turned up 0. Friend has a stock 2007 RK and only wants to change mufflers and air cleaner. What does he need to do? Seems as if a dealer flash cartridge is no longer available. Will he have to aquire a SERT, or a SEST, or a Power Commander? Seems like a lot of money for such minor changes. I can see it if going further (cams, heads, compression etc), but I think this is as far as he'll go. Any advice?