This system comes with K&N filters which are oiled. I used K&N filters when
I had my Jetta and they made my MAF sensor fail
twice. This is due to the oil required on the filters which gets stuck on the sensor. Since then I never used oiled filters, only dry ones.
I do like that they come with the covers for the engine bay.
check the R2C system, is pretty much the exact same thing for th same price
and they have dry filters plus 3 different finishes for the pipe (I hate chrome).
Last time I checked I believe someone got 15whp on the Dyno from the intake.
its somewhere in the forum.
This is the system I plan on buying when my sweet tax return comes in