If I recall correctly the 180's optimize the exhaust pulse from the cylinders. The 180's allow you to match to an exhaust port that is in a better position of the power/exhaust cycle to help "scavenge", meaning to help pull forward the exhaust gasses from the opposing cylinder which in turn creates a cleaner, more HP producing combustion in the next cycle.
The game is to get as much "dirty" atmosphere out of the cylinder and get more fresh air in as possible, the 180's are a tool to do so. It was by coincidence that physics gave us a bitch'in looking exhaust sytem with a distinctive tone.
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