For a muffler that is 10 feet down the line, I don't have any scientific proofs but my gut is telling me you won't see any difference for that light of a change.
This is the right answer - anything as far back and short section as the muffler won’t make any appreciable difference in flow. If it’s a straight through, it might be imperceptibly louder, but it depends more on the muffler body size than the inlet/outlet - chambered mufflers will be even more similar. Stepping down to 2.5” might make a bit of a choke point, but not as much as you’d think.
Don’t sweat it, as 2.75” mufflers are not that easy to find anyway. Also keep in mind that piping sizes are measuring the OD, and the ID is smaller - a 3”ID muffler will slip right over a 2.75” OD pipe for a slip fit connection using a clamp.