Splittings for $C^*$-correspondences and strong shift equivalence

We present an extension of the notion of in-splits from symbolic dynamics to topological graphs and, more generally, to $C^*$-correspondences. We demonstrate that in-splits provide examples of strong shift equivalences of $C^*$-correspondences. Furthermore, we provide a streamlined treatment of Muhly, Pask, and Tomforde's proof that any strong shift equivalence of regular $C^*$-correspondences induces a (gauge-equivariant) Morita equivalence between Cuntz-Pimsner algebras. For topological graphs, we prove that in-splits induce diagonal-preserving gauge-equivariant $*$-isomorphisms in analogy with the results for Cuntz-Krieger algebras. Additionally, we examine the notion of out-splits for $C^*$-correspondences.