As far as I can tell, it is to increase overall exhaust flow velocity, improving the scavenging (emptying) of the contents of each cylinder during its exhaust stroke, with the inertia of exhaust gasses from one cylinder being able to draw/suck on the other cyclinder's exhaust port, helping it empty more quickly and completely.
Enjoy,
Rich P
It is called scavenging. For an HD it is as close to best of both worlds as you can get.
HD big Vtwin produces better low end torque with a 2 to 1 exhaust system. But a free flowing system produces more power on a flat out wide up top end run.
The HD system allows the exhaust to act a lot like a 2 to 1.
Start your ride up walk around back places hands near exhaust feel the difference. The system also allows of easier tuning.