If you look at the link, the study they quote is:
Check & Replace Air Filters Regularly
Replacing a clogged air filter can improve your car's gas mileage by as much as 10 percent. Your car's air filter keeps impurities from damaging the inside of your engine. Not only will replacing a dirty air filter save gas, it will protect your engine.
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Air filter savings based on: Organization for Economic Co-operation and Development (OECD), 1981, Automobile Fuel Consumption in Actual Traffic Conditions. Paris, France.
These tests were performed before the introduction of computer-controlled, fuel-injection engines. Oak Ridge National Laboratory is currently studying the fuel economy effects of clogged air filters on more modern engines.
1981! and from France. The even admit that fuel economy on modern engines is currently being tested.
When gas actually got expensive last summer, Consumer Reports actually went and tested it recently, and found no noticeable difference in modern cars, hence at best you can consider this tip only partially applicable to old cars.
There is no downside to changing your air filter, so you might as well do it to get the best performance out of your car, but don't claim that it will significantly improve MPG at least here in the geekdom that is BiTOG. "Up to 10%" might mean 0.00001%. DoE is just simplifying the facts to the general public instead of boring their audience describing the differences between a car with ECU or non-ECU cars and because there is no downside to doing this proper maintnence.
http://www.consumerreports.org/cro/cars/...el-dollars-406/
Can you show a second study that is more recent then this one, or other report that did an independent test with an actual modern car and is not just quoting the DoE website?