Sometimes, visual aids help: see photo of jet exhaust below. In the exhaust pipe the pressures are not linear from center line to pipe wall, nor are they linear along longitudinal length. As seen in the photo, the pressure profile forms sinusoidal (3 dimensional) waves. Now as to the "tuned length" that JM talks about, if the pipe ends at precisely a high pressure node (lighter colored areas) the total flow will be much greater than if the pipe ended at a lower pressure node (actually this, I believe is caused by reversion imparting back pressure, but I am getting ahead of myself.) So the length that would put the pipe on a high pressure node (given the sinusoidal characteristics of the most desired "sweet spot" for the engine in question) would be the "tuned length". As an aside, exhaust diameter is a function of the amplitude of this pressure wave and this becomes important when deciding the diameter of the outlet of the cone. Also, as in all things, the actual dimensions we are talking about, despite the characteristic involved, are trade offs since the wave characteristics change with head/valve/port dimensions, rpm, engine loading and a whole host of conditions. This can be seen in the shrinking size of the pressure nodes as the exhaust exits from the engine, which brings us to the discussion at hand.
Reversion occurs when the pressure node amplitude falls below our compromise pipe diameter and the exhaust gasses leak behind the high pressure nodes along the pipe wall to fill the increasing low pressure areas between pressure pulses. Nearer and in the head, this is enhanced by actual pull back of the piston during that brief period when the exhaust valve is somewhat open ATDC. So that, if a cone is placed inside the pipe that has minimal effect (there will be some) on the high pressure node wave while at the "sweet spot", but closely matches the amplitude during off power periods, it will serve to trap the gasses trying to leak backwards around the high pressure node, in other words, reversion.
Hope this helps.