muffler quality varies across different manufactures. You are dealing with
1. performance
2. sound
3. well-made
Performance is pretty much the same for straight through muffler across different maufacture. HKS might be slightly better then APC but it all on computer when it is to the wheel you can not tell the difference.
Sound however is a different ball game. Unless you got one of those cheap cheap muffler all should last at least 3 month then you will start to hear the difference and the APC coffee can comes a live. It has to do with type of core,insulation,components and so forth.
consturction - well check the welding, stainless+ TIG welding+ but always pick a better welding over welding techniq eg a bad TIG welding will leak even if it is TIG.
Anyways to your point, on a 4 cyl magunflow over flowmaster.
flowmaster use a chamber system which is great for the V6/V8 nice power tone but would not deepen it as much.
Mangunflow is a fiberglass filled more suitable for the 4 cyl.
Both is not cheap. check us out for value muffler
www.1supertoyota.com
1 year warranty on sound.