There are a lot of factors that affect that sound coming out of the muffler... not just the muffler. Piping diameter, resonators, type of cat, even the bends in the pipe. Not to mention the motor and the modifications made to the motor.
You said he has a b16. So for starters if you're trying to replicate the exact sound you'll need... a b16. You could slap that identical exhaust setup on a d series and it would likely sound completely different. What else has he done as far as engine work? What type of cat, or does he have one at all? Good luck.