According to the reading I have done, K&N filters allow more dirt into the engine than a plain paper filter. So why do race cars use them? 1) They flow slightly better, and 2) the will continue to flow better as they load up with dirt, and still flow air when a paper filter would be clogged. Note that off road racers that use K&N filters, also use pre-filters. Also as mentioned, these same people are concerned about their filter flowing through a race, not getting 200,000 miles out of their engine.
As far as performormance gains, there are none, and potential downsides of more dirt in the engine and gummed up air flow meters. Put the $40 into something else.
As far as performormance gains, there are none, and potential downsides of more dirt in the engine and gummed up air flow meters. Put the $40 into something else.