A few answers to your questions, and a few you didn't ask, as the entire system is worthy of explaining.
From exhaust valve to muffler tip, you have: Exhaust headers, these collect each of the 4 cylinders on each bank into the two common tailpipes. Nobody has come up with a more efficient design here than Audi, so nobody makes an aftermarket version. Followed by these are the downpipes. These have two catalytic converters in each, "cats" for emission regulations compliance. This is where the modding goes as far as. People either remove the "pre-cat's" aka making a "piggy pipe" to free up flow but still maintain "49 state compliance" (sorry CA). Or they replace the stock downpipes with either high flow cat pipes or catless test pipes. These both increase emissions and noise exponentially, but also exhaust flow as well... If you mess with the OEM downpipes, expect o2 sensor check engine lights unless you modify those further (of which there are a few options). Following the downpipes "cats" you get into the "cat-back" section, which the majority of folks modify. The OEM resonator sits in the middle of the car and tunes out raspiness and cabin drone. The exhaust flows from the resonator into the dual outlet mufflers with the valves. Some systems (My Tubi, for instance) only replaces these back mufflers and leaves everything else OEM. Basically at this point its for audio reasons and not for a maximum power mod.
Perhaps the best smile/dollar ratio, while keeping the valves, is the "ECS H-Pipe". This removes the resonator and maintains the rear mufflers. There are a few guys on here who have/had that mod and you can youtube the sounds. It would be the quietest option after stock, as the rear mufflers do most of the heavy duty sound deadening work. Other options for valved aftermarket area below:
Milltek (options from back mufflers only to full exhaust including downpipes, very common so there are lots of firsthand experiences and videos out there.)
Scorpion (England import, available in either cat-back or rear muffler only, less common but youtube videos do exist)
MTM (Most performance oriented valved system, 2.75" tubing size, I believe they even offer high flow downpipes too)
Capristo (LOUD, even with the valves closed, though by far the highest quality exhaust available for these cars. MTM is a close second.)
HMS (perhaps the loudest option I've heard, tied with Capristo, goes from volcanic eruption to earth tearing in two.)
JC Weldfab (new to market, not sure of availability in USA, sounds glorious)
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