Personally, I prefer the sound of duals over the 2 into 1s.To me,they sound like a foreign sports car. However, everyone has their own preferences, especially regarding the sound of their bikes.
I've had 3 different 2-1's...............and I must say that the 2-1 give the best sound & performance.
I have had three different 2-1's also(after trying a TD system briefly)
I had a D&D Fatcat which had the absolute best fit/finish/chrome plating I have ever seen, but was too loud for me on my high compression Woods cammed motor(the newer quiet baffle wasn't out yet at the time). If the quiet baffle was available at the time, I might still be running this system.
I had a Thunderheader before that which used to be "king of the hill", but it is kind of an outdated design at this point with many better options available(the t-header had a bad low end TQ dip & the fit/finish/chrome where mediocre at best -it is also WAY too loud on a modified motor)
I now run the Supertrapp Supermeg & this one's a keeper, awesome performance without being earsplitting loud & tunable for various engine mods.
As far as I am concerned, a bagger looks balanced with True Duals.I would sacrifice hp any day for the look,and the great sound that spews out of those twin mufflers.After all that is what makes a Harley a Harley!!!
That's it in a nutshell I guess, there are riders that care about performance first & others that areonly concerned about looks -that's why both types of exhaust will always continue to sell.....