Bobby K

That is true enough, but from posts I have read in the past (maybe Powertripp's), the pod filters lose CFM capacity quickly as they are used. I'm thinking that dirty K&N pods may not be as efficient as a fairly clean underseat.

Air Force Mark

This screams for an answer as to cfm at the throttle bodies of each set-up. My money is on losing the plumbing will make the 3 k&n's superior.

We need an intelligent "engineer" type, with some time on his hands, to finger this one out.

HellFire

Well, even if the filter under the seat flows like it's not even there ... the air still has to fight vacuum to enter through the reverse inlet under the rear of the seat. Then a 90 degree bend, and another, and another and another and then three of them.

Three foam lawn mower filters would flow better if sitting right on top of the TB's.

Air Force Mark

....and there it is, the plumbing sucks! (actually, it doesn't suck enough )