the new muffler (the $400 one) is a little better made. That's one of many reasons it's expensive. I guess it would be easy enough to fab up a straight pipe, come out the side of the hood and go straight up and if you're really good at fabricating tubing, you could point it right into your earhole so you can hear it while you're mowing. Or point it backwards. Or straight up with a flapper/rain cap. Or turn it downwards, rearwards, and put an automotive muffler on it somehow. Tons of options and none of them will last as long or work as well as the Kubota design. And sometimes it costs as much or more than just buying that expensive kubota muffler.