New Muffler, hidden?

A buddy and I are building a custom rear bumper for my 2007 taco. We're probably going to chop the bottom of the rear quarter panels and wrap the bumper around under em. So, this got me to thinking about where that would leave the muffler. Also important to know, I backed into someone several months ago and the muffler got pushed pretty close to the rear wheel, so I want to move it anyway. My buddy suggested, instead of making cut-outs in the bumper for the exhaust to come out, doing a down turned hidden muffler...

OPINIONS?

Thanks!

Oh, and I am considering getting the FlowMaster Super 44...

 

I would I did that on my 85 I just but a chunk of pipe that is bent down from autozone for like 6 bucks and welded it on a new muffler works great