The absorption type mufflers allow gas to expand before exiting so effective length changes depending on rpm, temp, packing material, etc. If packet too tight with 'rockwool' performance usually suffers (although max rpm power may improve)
A straight pipe works exceptionally well, over about a 500rpm range, varying the length can change where the 'benefit' will be but is usually a net loss.
I like to use the drag pipes on Harley Sportsters example (mainly because I've seen the dyno results and I can also remember some of the numbers ;D )
A stock 883 Evo Sportster makes around 43bhp. (yes, really, it does)
Fit drag pipes, it makes at best 37bhp but usually 35~36 bhp.
The pipes are a tuned length, problem is, the tuned length is around 2,500~3,000rpm higher than the engine is capable of turning.
With 'correct' cams, carb, induction system, the motor will produce closer to 100bhp (@9~9,500rpm)