the K&N filters seem to have a lot of testing behind them. And flow wise, I would argue that the stock vw paper filter has a hard time keeping up with the demand for massive turbo suction at high boost but that is just me. What about the claims of improved fuel economy and testing to back that up? There are many factors to consider of course, like air density, temperature, and if the aftermarket filter actually filters as well as a certain oem filter. I don't see why not use the performance one. I almost forgot about the ability to wash and reuse some aftermarket filters for many hundred thousand miles. That saves a lot of money and then you don't have waste paper filters piling up in landfills. (my 2 cents)