resonated exhausts work on noise cancellation principles. using phasing - the basic physics behind it are that the frequency travelling through the air chamber in the exhaust(which is calculated to be an exact size) bounces off the wall of the chamber (or resonates) and is reflected back on itself, if the freq is at the same amplitute and same phase will in effect cancel itself out reducing the overall percieved noise from the exhaust
Im not a scientist or anything btw. I studied sound engineering at the School of Audio Engineering in a past life when I was gonna be something big in the music industry as a producer (that worked out well lol)