I put in a K&N panel filter in my GTI on Saturday and I am actually quite amazed by the results to be honest. I can't see how some people don't notice the difference. Acceleration is a lot smoother, it's really liberated the engine above 4500RPMS and it has dramatically reduced the heat soak effect. Oh & I've already noticed better fuel economy as well. Quite a performance hit for so little dollars.
Now I know the use of these is somewhat a contentious issue for some but to be honest I was not all that impressed with what I found with the OEM paper filter. After I took it out I noticed that there was a small amount of dry leaf matter in the bottom of the air-box that had somehow got past the paper filter. I am not so sure that that dry leaf material would have got past the sticky oiled K&N. I know everyone has an opinion of these so let's keep it civil. I for one are thoroughly impressed with the performance result.