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i'm pretty sure etching k s is a phonetic name used for engrish translation of HKS. (though the need to translate an acronym in characters already understood in english is somewhat dubious.) maybe the reason your exhaust says "etching k s" is that it was probably marked for distribution to an english speaking market and they felt the description was necessary.
like essu essu earl for ssr. take a look at crooober, you'll see what i'm talking about. (roman characters) romaji japanese contains a lot of interesting surrogate words for sounds. they're adapting their language which uses a totally different system of characters meaning sound-syllables, to english - multiple letters making individual sounds, strung together to create syllables and words.
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@dangerdamian
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