As far as performance goes, I really don't think that there's all that much difference among the exhaust systems. A lot of money on a good one will not suddenly throw you back in the seat. Objectively, you're not going to notice the difference. You'd have to put it on a dyno to tell for sure. BUT, spending some money on a decent exhaust system will likely get you a more durable set of components or at least a good warranty.
It's a system that deteriorates pretty badly, especially if it's composed of standard materials. And I hate working on exhaust. Spending a little more should get you more lifetime.
I put a Borla system in back in the late 90s, don't remember exactly when, and I've had to turn in the muffler on warranty. Didn't even cost me shipping. But from header to tailpipe, my exhaust still has no corrosion on it. I don't know if Borla still has the same warranty, but mine has a 1 million mile warranty. The only problem with the Borla is its cost.
There's a lot of exhaust systems out there and typically performance is their main advertising thrust. I would look for a good warranty at a good price. Of course I'm old and I know if I was 20 or 30 years old again, I'd probably be looking for a sweet note from the exhaust more than longevity.