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where have you got 14.2% from?
I would've thought this is incorrect to be honest. I take it from the g/s you are looking at quantity of air. The difference in size would more than likely be the change in area or volume i am not 100% on which one but can look into it. I also don't know if you can directly apply these values to a map.
In terms of area there is a 23.5% difference
You have your measurements wrong.
MAF sizes for "ID" are 60 for ibiza, 69mm for S3/LCR and 73mm for S4. When people refer to a 3" MAF they mean external size, which is actually pointless when measureing air flow as its the ID you need.
In terms of straight size its 15% bigger from 60-69.
But its area you need, if not scaled from 60mm maf (standard) and using a 69mm maf (s3) its ~32% bigger.
What are you logging on an S3 maf?
Wilko, Bill and DPJ are your men for this.
(hope my calcs are correct. lol)