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If the bike has two mufflers, and the left side is being used, the crossover is the pipe running from the rear cylinder to the right side pipe. Usually there is a built-in restrictor in that section. When I made old style 2-into-2 fishtail pipes I'd have to cut that section of pipe in two, grind out the restriction, weld the pipe back together, and plug the piece going to the left side with a freeze plug. The heat shield hid the weld.
The crossover aids scavenging the exhaust gases, and helps prevent reversion. The typical set of pipes will make a bit more power with a properly designed crossover than without.