Standing waves theory, not so sure Helmholtz effect is an underlying principal Lothar, my opinion of course, not a certain given.
Standing wave theory is endemic through electronics, when understood ( taught it in college/TAFE ) very powerful tool. More so in musical instruments, woodwinds a notable. Had my difficulty explaining to a pro flautist of some 60 years playing, that the combination of pads/keys when one is open it does not look open to a standing acoustic wave, in his mind if a hole was open it was open, dependent on the standing wave maxima or minima at that hole position it will look closed even when open ( flute 3rd register a notable example ).
Did start to play with a tunable/removable "stub" on spare "mufflers" here ie "Jota" cans with tunable inner small diameter pipe. Outcomes were interesting though no significant gain noted over the clever ( as mentioned ) originals, whatever they were in the day. Factory 3c cans were very deflating in performance and living sound output, dare i say horrible... at the extreme, a poorly engineered jota can that cause discomfort while riding, headache a common outcome, hence the tunable stub episode. Hope i make sense with a simple explanation... yes i know simple is complex... a smile here. j