Ok, I'll share my recent experience.
Our grandson came to visit my wife and I last weekend. He's 3 years old. I have the Flowmaster American Thunder cat back on my car, so you can hear the exhaust pretty good from the back seat. We drove my grandson around town while we had him, then drove him back down State Sunday afternoon to meet up with my daughter half way.
When my wife and I got home that evening, my daughter called to let us know they had made it home safe. She also told us my grandson kept saying...."Papa's Car...Vroooom" all the way home....lol.
I guess they're never too young........
M