In my opinion, this assertion is completely false. A real difference, in terms of lap times, can be had by improving acceleration on exiting bends. As a result, if you can improve engine performance at low revs, you gain time on every bend; vice versa, if you improve it at high revs, you can only take advantage on the straights, of which there are usually quite few compared to the mixed sections on kart tracks. Ultimately, in general I would advise using a muffler that helps the engine at low revs: that usually results in faster lap times.