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			Yes, the placement would be at exactly the same location.  I would not utilize any valving (too complicated).  If too loud, I would employ something similar to what walterlh did and weld a nut to the pipe and use a bolt to restrict flow.  Seems crude but effective.  After looking at the project it just seemed so much easier to remove and work with the U bend pipes rather than deal with the whole muffler thing.  Will follow up with everyone once project is complete whichever way I decide to go.
		 
		
		
 
		
		
		
		
		
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