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.
I did some research a while back into the air flow capacity of the 3 K&N filters in question.
RU 5111 Undertank: 433 CFM
RU2780 Pods: 191 CFM X 3 = 573 CFM
TB2204 Underseat: 680 CFM
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.