The sump on mine is one of Custom Veedubs.
They are the mob in Brisbane that were making the throttle reversers.
It's not a cheap option, they are $600au but was worth it to me.
It was one of the only parts of my conversion I farmed out so I didn't mind paying that as its 85mm/3.75" short than stock but holds more oil than stock too and is clearanced for stock subi engine mounts if I ever went a subarugears trans.
Even at 85mm shorter it still hangs about 1" lower than the sump of VW engine but the lowest part of my conversion is my header where it runs under the transmission anyway but even that is 6" clearance on a lowered but, the lower shock mounts hang down further.
With the muffler, if you get a fairly quiet one and set up the header reasonably close to equal length you will get it sounding like a VW engine just with no valve train and fan noise.
I personally love the boxer rumble, you can't have a subi engine without the subi sound.
THe looks I get when people spin around expecting to see a WRX and see an innocent VW are priceless even after all these years.
But I can understand some people are doing the conversions for a modern, reliable
QUIET engine and wouldnt want the noise or attention.
I wouldnt go an exactly equal length system as it really will sound like a Honda but just slight variations in length will keep that VW noise.
It's when you get huge variations in length that you really get that choppy thump thump thump note..