After reading all the threads i went with green cotton panel filter. Apparently less oil in them,
help prevent damaging the MAF.
Also i went with a custom code phase1 and they recommended getting a panel filter, guy who did mine said Green was always a popular choice.
I did the filter change in about 5mins, think it was about £35 -38, week before my remap. Didn't give me loads of extra power but it was certainly smoother and rev'd a little bit easier.
Plus unless you go with an enclosed induction kit you don't get as much heat soak as with cone filters (open) but you don't get as much on an induction note, some but not as much.
Lots of people have a look at smoothing and drilling their air box, put a few extra in to get a bit more of a note but each to their own.
Some it up have had a green cotton for 12 months now, no issues and would recommend moving away from paper filter