i found this site where a person is the name of bob did his own test on the air filters. K&N oil filter was also used for his testings. check it out yourselves and decide.
Filtration Testing for Amsoil, K&N, Napa, Jackson Racing, Baldwin, and Mazda air filters on a Miata
personally i think K&N is really good. basically all the guys at my work have them in their cars, either the intake or the air filters / oil filters. and they have been in business for a very long time. they must know what they are doing.