The problem being, unless the engine tune is optimized for a particular exhaust, changing the exhaust may improve performance because it causes the existing tune to be closer to optimum--but folks will assume that the improved performance is due to a "free-flowing" exhaust.
Conversely, a "better" exhaust system may DEGRADE performance because the engine tune is farther off with less back pressure, or different pulse tuning/extraction of the new system.
There's ten thousand ways to build an exhaust system, given variables such as dual/single/dual with H crossover, dual with X crossover, one muffler, two mufflers, four mufflers, tailpipe size and length, crush-bent vs. mandrel bent, on and on and on.
HOWEVER it's built--the engine needs to be tuned to work with the exhaust system.
This is why I laugh at folks that pay money for "exhaust cutouts". Do you tune the engine for the 90% of the time it's running through the mufflers? Or do you tune the engine for the 10% or less time it's got the cutouts open? Or you you figure out both tunes, and switch back and forth? Of course, the real answer is that most folks open the cutouts on the fairgrounds or at "cruise night" to impress people they don't know, who's opinion doesn't matter, making the time, money, effort, and enthusiasm of exhaust cutouts totally wasted.