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If have a stock ECM computer you won't see a performance difference because the computer will adjust the call for air in presence of higher flow filter. The main benefit is looks and modified sound. You can remove the entire air box and go unfiltered and the computer will adjust. If you mod the ECM that calls for more air, you may see benefit, but only if calling for signs antsy more air. This is because the stock box and filter is sized to allow enough air flow to meet performance specs at its dirtiest condition.
I always smile at these debates. I totally agree with Matt's comments, because they are proven. Yes today's stock intakes work much better than years ago, but auto manufacturers design comfort (read sound levels) into the intakes as well. Aftermarket skips this for solely performance goals.
When you see the top tuner shops in the country running non stock intakes on their own, and shop cars, it must mean something. All the big tuner shops want bragging rights to the fastest in the country, they do any mod needed to get there. If factory intakes worked better than stock you'dd see them left on.