Drone and resonance can be made less noticable by adding resonators which do not hinder the airflow. The issue we found with the Z was not having enough room to weld them inline with system. (I have 6 smaller resonators rather than one/two large mufflers)
Some cars are very difficult to tune to get rid of that drone/resonance. It usually varies by engine type, with V8 hitting it in the 1500 to 1800 rpm range, V6s in the 2000-2500 rpm range. It has been a thorn in the side of Every Exhaust Mfg. for years. Every engine made has a natural resonant frequency. The reason original equipment mufflers are so large and restrictive is a result of manufacturers attempting to control sound levels at the resonant rpm, ussaly decreasing performance.
I would be willing to entertain a truly "Tunable" exhaust if by using it did not decrease performance in either HP or Torque, but will at the same time keep the dB level at a livable level. I believe it would be difficult to develop a system which would allow for both. It's a lot easier to control resonance with a very restrictive exhaust system. The trick is controlling ti with a free-flowing system
So to answer your question, Yes. As for the cost, that all depends on the amount of gain/loss a system would offer. The other issue I see it that you would have to change more than just the muffler persay.
I hear the new deal out there is a "stealth" system. Which allows the user to open a section of pipe that is before the "stock" muffler. It increases performance, noise, as well can go back to a closed state if you were popped by the noise patrol.
Take Care,