I didn't know you could put cutoffs wherever you wanted. I've inly heard of them being right where the headers meets the mid pipe so when you hit the switch the cutouts change between full exhaust or open headers.
Usually it's pretty drastic. YouTube it. Tons of video showing cars that use them as well as explanations of the cut outs.
2016 Comp Orange GT (current)
Aurora - 2002 Boosted GT! (Sold, sadly)