To my understanding the wet filters with oil on them are less restrictive allowing more airflow. They also last longer because you can clean them and re-oil them via the k&n recharge kit. I've done that a few times and it seems to clean out good. You just need to let them completely dry so for me it has to be a day I'm not driving anywhere. Dry filters aren't reusable and have more layers so supposedly have more restriction.
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