I sincereley appologize Larry for coming off harsh (I was having a bad day!)
I did some research on the cfm flow results. A very high quality OEM paper filter has many pleats, therefore having a great surface area. K&N pleats are nowhere near as many, because of the size of each pleat compared to folded paper. Here is what I found. First you need to find the # of square inches that each filter has. Paper will usually average around 1000 sq. in. and the K&N around 250 sq. in. being equal in drop-in size. If the K&N drop-in excedes 15% of the paper filter (Must ne a high quality paper NOT FRAM) the K&N WILL flow a higher CFM. EX- if the paper filter has 1500 sq. in. of surface area, and the K&N drop-in has 240 sq. in. (16%) it will flow more air than the paper. This being said, a conical replacement will have much more surface area than a drop-in, thus dropping restriction down to single digits of restriction. Stainless steel mesh will drop it even lower for restriction. Now if you are worried about dirt getting into your engine, and are too lazy to wash your cotton gauze, then stick with paper. If you are mechanically inclined, and are willing to keep your filter clean (once or twice per year, depending on miles/conditions) then you will have a better breathing NSX engine, that CAN be noticed at throttle tip-in, WOT, and on the dyno.
I agree that a filter alone will equal to under 3 bhp, but if a true CAI set-up is used with a conical filter better gains will be had, especially with FI, and with throttle body, cams, headers, exhaust, and straight thru cats. If you plan on doing a filter only, without upgrading the other intake parts, and exhaust parts, you will not gain much. But I still argue the 0% as stated originally.
P.S. the sound alone of the conical is worth it to my ears!