72step
You are absolutely correct that a straight line is the best option for exhaust flow. That is why racing applications such as NASCAR and NHRA Top Fuelers use pipe/header setups as straight as possible.
The problem with this, is the noise.
All mufflers, no matter which brand, are all about cutting the noise with a minimal effect on performance. Some are better than others.
I prefer Flowmasters. Good exhaust note with very little exhaust friction.