I wish I was smart enough to understand this thread
No worries!!! I'll try to give a quick breakdown.
A sound wave may look like this /\/\/\/\/\/\/\/\ - a muffler will dampen it, but if you stretch out that /\/\/\ you'll find that it's 10.5 feet long (in the case of a 107hz frequency that needs to be canceled) which means a muffler would need to be 10.5 feet long to help. The alternative is to generate an exactly opposite wave form. Active noise cancelling headphones, for example, constantly sample exterior sounds, then generate an opposite waveform inside the headphones, thus "actively" canceling the sound. With car exhaust, we can use quarter-wave, which means we can have a side branch that your exhaust noise goes down, hits a wall, and reflects back into the flow of sound. By calculating the frequencies carefully, you can tune it to generate an exactly opposite wave, which then cancels out the worst frequency.
Basically:
The initial sound wave /\/\/\/\/\/\/\
plus an exact opposite \/\/\/\/\/\/\/
results in a flat wave ------------ or "white noise"