I've been involved in engine tuning for some time now. From Gm LS series v8s. To Subaru turbo boxer engines. Naturally aspirated and turbo. Even with a tune, an air intake will be the least contributing factor in performance. The only time I have ever say an intake due justice in not only an astetic but also performance manner is on engines putting out closer to the 500hp mark. Generally at high rpm or high boost. And even that is usually cured with a simple high flow filter or even a clean oem filter at that.
K&N and other types of "performance" filters are great for air flow, as well as dust and dirt. I have yet to see a K&N filter that hasn't allowed some dirt through. The intake tubing is often dirty. Even with the filter oil(which when coated on the filter brings it's flow down).
Don't get me wrong, for my weekend warrior sports cars, I have always had at least a K&N filter, maybe even an intake. Mostly for the ascetics and sound. But on a daily driver. I've never change an intake or use anything other than oem filter. And only do a catback exhaust if I really wanted some more noise.
It may be just my personal opinion. But I have seen far to much damage from "cold air intakes" on daily drivers to ever suggest the use of one on a everyday driven vehicle. And definitely not on an offroad driven vehicle where the air filters duties are amplified hundreds of times over.
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