A bit late replying to this. I missed it.
Anyhow getting back to mufflers, I built mine for $70 about 3 years ago.
The muffler is actually a straight through type but the internal perforated tube is formed in an "S" so that the inlet and outlet are staggered.
Even though it is tucked up high, note that I have still managed to damage the tip of the tail pipe. (again)
If this was an MBRP system or similar it would be pretty much totalled, at least the tail pipe(s) would be.
Note also that I have relocated the trailer plug up onto the chassis for the same reason, to avoid the ground and other stuff. A bit of a pain to reach under to connect the plug, but not as much pain as when you find it torn off and the wiring dangling and shorting out!
The trailer plug and exhaust are actually tucked up higher than it looks in the photo. A bit of an optical illusion.