The turn down is so you don't melt the entire undercoating of your car while boiling your brake fluid in the lines and anything else that happens to be in the exhausts path, don't forget about the fuel line too.
THEN you can do all the custom piping in the world but ever heard of noise regulations/ordinances at just about ANY sanctioned event? Think it's 96 decibals in SCCA. If you're not within their guidelines then you don't get to run again, period. You want the tip facing down in the center of the car and use one you can rotate depending on which side of the car the sound meter is on
I run a factory cat and high flow stainless steel resonator and it's not enough back pressure. It's great off the line but my topend runs out. On our honda race cars [205-210whp] we run an SMSP header with two CRV resonators in line to a turn down. Dyno'd just about every imagineable exhaust out there and this setup is just as good or better than any of them...