It depends on the muffler that you are would use on the inlet, but that really isn't the right answer.
The noise is an acoustic resonance in the inlet pipe. Putting a different length pipe moves the resonance up or down in frequency (speed), but doesn't really change the nature of the resonance. A tapered pipe won't help a lot either, since it will increase the area of the pulse, but reduce the pressure of the resonance. Noise is pressure over area, so you are simply trading one for the other, and that won't help a lot.
There is a pressure loss in bends, but if the velocity is kept low (below 0.1 Mach), there is, as a practical matter, no real measurable loss. Bends themselves don't help much since the acoustic pulse just follows the pipe. Better than a straight open pipe, but not a whole lot.
The best approach is to find an air filter module from an existing engine of similar displacement and simply use that. Automotive filter boxes and filters are well designed for this purpose and any losses will be minimal. The best approach would be to go to a wrecking yard and find one that is designed for a similar size or larger engine and simply put it on. The pressure loss is going to be on the order of 6 inches of water, so the loss is not going to be an issue.
Most inlet silencing systems turn the flow 90 degrees from the filter inlet direction to the tube that goes to the engine. This is done to reflect the pressure pulse (noise) back into the engine. Any type of straight thru system is not going to be very effective at reducing inlet noise. Another approach is to find a tall round filter that has a bottom diameter close to your inlet pipe, find a length of inlet pipe that minimizes the resonance and then add the filter and put a cap on it that closes the top and bounces the pulse back into the engine. Still, the easiest and most quiet approach is to find a automotive filter and use that.