Splitting into twin pipes then going back to single will quieten it down, but it will also create back pressure, what you will be doing is splitting the pressure wave into two then trying to cram them back together into the single pipe at the same time. If you can spiral the pipes first, then the exhaust gas is spinning when it comes back together, less turbulance.
I would keep the pipe size the same as the collector outlet, you have reduced the pipe after the flange to fit into the flange by the looks of it. It will be fine if you don't run an exhaust, but what will happen there is the gas will expand and slow down after it comes past the flange then into the larger pipe. You want it moving as fast as possible for as long as possible.
If you are going to fit the second set of O2 sensors with a resistor, all your work will be for ****, as the tune will think there are working O2 sensors there and adjust fuel to suit the fact there are cats. The whole purpose of those sensors is for emission control. Tune them out.