Disagree. Do you have any data, other than from companies such as K&N?

Here is an independent test, just for reference. Several factory and aftermarket filters were checked (on a Mazda at WOT) and the pressure differential between the stock and aftermarket was in the order of 0.02 psi. And to get that gain, they sacrificed filtering capability, as shown in the test results.

Air Filter Flow Testing for Napa Gold, Amsoil two stage foam, Jackson Racing foam, Baldwin, Mazda and K&N

But you are running in the order of 15 psi of boost. How much difference is 0.02 psi going to make?

Here is another test of air filter restriction, GM Duramax diesel. The difference in restriction was around 0.06 psi in this test.

ISO 5011/SAE J726 test of Duramax Air Filters - Bob Is The Oil Guy

If you want to trade off to get the most airflow with less filtration, just remove the filter. Problem solved. Not advisable, but that's your highest flow. Thing is, the air filter restriction of a functioning factory filter isn't a factor in hp.

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2007 X3 3.0si, 6 MT, Premium, White

Retired:
2008 535i, 6 MT, M Sport, Premium, Space Grey
2003 X5 3.0 Steptronic, Premium, Titanium Silver
2002 325xi 5 MT, Steel Grey
2004 Z4 3.0 Premium, Sport, SMG, Maldives Blue