Here is an interesting article on exhaust headers. It doesn't go into great detail, but it explains some considerations when building exhaust systems. This article is written for car people, but the physics of motorcycle exhaust pipes would be the same.
I wonder how many after-market exhaust builders take these factors into consideration, or if they just go for the sound.
Exhaust theoryAlso, if you're interested, there are some articles on the characteristics and use of stainless steel and aluminum on the same site.
Cody