I've seen a dyno test on a skyline where they try standard, a performance panel filter and a cone, and the cone and panel filter are both pretty much the same but are both better than the standard filter. Around 4 or 5 hp gained if I remember rightly. And the tuner I spoke to on saturday said on stage 1 the most important thing is airflow. Air is power, you just need to add the right amount of fuel to put it to use. With all the all mods in my sig I got 255bhp and he showed me dyno graphs on a
cupra r with a badger 5 TIP and cone filter but not a decat exhaust that went from 250bhp to 270bhp when he stuck on the badger5 oversized TIP. My point is that as standard it appears that the engine is a lot more restrictive when trying to get air into the engine than trying to get it out and a decent filter and TIP will
help with that