Correct; you don't need to run it dry.
Calculations will be more accurate if they are totalled over the course of several consecutive tankfuls, with similar driving conditions.
A clean air filter can give better gas mileage than a dirty air filter. So if you're looking to see the difference, make sure you're using clean air filters in both cases.
At one point I was using a K&N cone air filter, and I since restored it to the stock airbox. There was zero difference in gas mileage (with clean air filters in both cases), and no noticeable difference in performance. There was a difference in sound, though.