If you look at a really great inline six exhaust system like the one on a BMW M3, you'll see that they have duals which meet in a x-pipe, then duals to a resonator, then duals to a muffler with dual outlets. It is
very highly tuned, so much so that I've seen tests of aftermarket mufflers that made more noise, but caused horsepower
loss on that engine. It's very hard to improve on and is highly optimized to be part of the engine.
But it's that highly refined tuning that makes the difference. Just slapping on an x-pipe or a crossover may not gain you anything unless you know exactly where to put it and what size to make it. And then it has to feed a resonator that is exactly the right size, length, and locaation to feed a muffler that's exactly.....well, you get the idea. But that's part of what it takes to coax 330 naturally aspirated hp out of only 3.3 liters.
The point is, it takes either a lot of trial and error or a lot of science to determine the "best" system.

In the end, the difference between a pretty good single exhaust and a pretty good dual exhaust can't be felt in the seat of the pants.
But, IMO, pure duals w/o a crossover
sound better, and that's what really counts on the street!
