Initially my drains are below water level to limit splashing, salt creep and noise.
Since then I've put filter socks over both drains and placed in a bubble tower (container with top higher than sump water level and small holes drilled in bottom sides). No splashing and really limits the bubbles that get out.
My refugium drains into the bottom of my sump. It does gurgle a bit, but it doesn't matter to me since my tank is a built-in and it is perfectly silent in the family room. The fish room itself is very loud but the gurgling is hardly noticable because of the pumps, fans, drains, etc.
I end mine an inch below water level and use a T on the line above the water level about an inch. The T allows the air to escape preventing back pressure and the below water line return makes it quite.
My three drains are an inch below my water line. I never knew back pressure was an issue. I find that my skimmer intake is louder than all three of my drains put together. Still nothing compared to the pumps and fans though. It all adds up to make nice loud tank room.