how to build a super quiet exhaust?

That’s true, but it may be more trouble than it’s worth. The reason why my car can accomodate such a large muffler, is because the gas tank and spare tire well are in different places than the S13. If you were to try and mount it there, you’d bump into the tank. You could close off one of the outlets and turn the muffler 90 degrees so it’s sitting longitudinally where the stock muffler sits. That may do the trick, but it’s still a very big muffler.