I personally have been conducting an air filter test using a manometer for pressure drops (flow potential) and a secondary filter to catch particles that get through the primary filter. There are ways the test could've been improved, but I don't have the time or desire to do another 5000 miles of testing. I tested two of the filters for filtration twice to verify repeatability of the test. It is pretty good.
Anyway, there are 3 major types of filters; cotton gauze, paper (other fiberous too like fiberglass), and foam. I tested a K&N, Amsoil, another foam filter, a Mazda OEM replacement, a Napa paper filter, and a Baldwin filter. I need to do some more flow testing tomorrow. I need to find an assistant to do it, which won't be too hard. I'll probably update the website Sunday and have all the data up.
The K&N did indeed flow the best (so far). I do have high hopes for the Baldwin. The Napa paper flowed the worst. In a 500 mile filtration test, the K&N and foam designs were noticeably worse than paper or fiber type filters. K&N even sent me an e-mail, claiming it was from an engineer, to tell me their side of things. K&N claims their filters are 99% as good as OEM. 1% may not sound like much, but multiplied by thousands of miles, it can really add up.
That said, the only Ford a K&N was ever OEM on was the 2000 Cobra R. This is a car sold as is with no warranty written or implied. It is sold to people possessing racing licenses as well. No warranty doesn't say much for Ford's faith in K&N to me.
I've used multiple K&Ns in the past. I will not be using them in the future. My friend with a low 12 sec LS1 Camaro found zero hp on the dyno using a K&N.
If an air filter is sized properly for the application, a K&N will net you nothing in the power department. If your filter is undersized, it will probably help. Paper is cheap and replaceable. The purpose of an air filter is to remove dirt not generate power. Power is generated by turbos, nitrous, cams, better exhaust systems, etc.
Oh yes, my test page is..
http://www.mcagraphix.com/filter/test.htm
I have lots of pictures of the Baldwin, Mazda and retest filters not on the site. I'll get more flow data soon and update the page. I won't be doing any further testing. I will happily donate my filters to anyone that wants to conduct testing of their own as long as they share the results. I will gladly provide all of my filters to the testing facility of my choice should someone be willing to fund an SAE standard test. I don't want K&N or anyone sending the filter to the firm as proof to me. I want to send the filters, and watch the testing in person. I will only accept an SAE test done with off the shelf filters that I buy. I'm pretty certain most companies send their best filters in for filtration testing, and their best other filters in for flow testing. The Amsoil filter I tested didn't flow or filter very well which surprised me. I figured it'd filter well at least.