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Why bother with the X and the 3" pipes at all then? Why not just put a set of electric cutouts after the headers? You're not going to see any ET difference on the track from having the cutouts after the headers versus after the X anyway IMO. Just seems redundant to me. But I guess if you're looking for something to spend money on...

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The B-body currently has a 2.5" h-pipe and race mufflers...dumped, no tails.
My area (or atleast the quick inspection places, old timer joints are going under every day ) has gotten picky about side exit, or dumps, even if they are after the pass compartment; basically they want tails all the way back. Obviously I don't have that right now. I'd like to keep my current set up as is, just in case I like it better or want to swap out...I am picky about exhaust set-ups and that one has served me well. Thus the new 3" set-up cited above comes in to benefit me with the larger pipe size (for future upgrades), the x to trump the h in flow characteristics, and then the ability to run a cased muffler thru tails, and be able to uncork it at the flip of a switch. Seems to me the cutouts would work where they are positioned on the set-up; it should flow better than going thru the muffler and the cumbersome bends over the 8 3/4".

The cut/build to fit x-pipe I mentioned is on the Duster.