The K&N free flow filter, UNI and another that comes to mind were designed a long time ago when air filter and intakes were very restrictive. Today, most cars see no benefit from them other than being rebuildable. If you want to see if the filter actually benefits you, install an air filter restriction gauge into the intake tube. Their about $20 on amazon. I run these on all of my vehicles.
The only modern vehicle that benefited was my TJ (thanks Jeep). The auto industry was forced to build the intakes properly to be more efficient. This also was revamped later when they were forced again to make them efficient with an air cleaner that is dirty during normal replacement intervals. This stated happening in the early 90's and evolved again in the middle to late 90's.
If you want to see if its letting dirt in, run an oil analysis with Blackstone Labs. In my area I get silty dirt. The K&N may as well be a screen door. The dirt shows on my oil report but isn't there when I run a paper air cleaner.
The question is though, is this actually harmful and how long will it take to harm my engine? I personally think it takes a long time to do noticeable damage and this normally turns into a multi page argument on the web.
The real question that no one seems to ask is, how did dirt go from the airstream into my oil? There's only one path, past the rings. My oil analysis shows a huge increase in silicon (dirt) with a K&N vs paper. I personally like my engines having great compression as long as possible.
Different people will have different results based on where they drive. There is no one size fits all.