This is what i'm going to do. I copied this from my post in the PA forums about the same discussion:
Hey guys i'm going to try to explain it. First of all, I can do the k&n set up for a lot cheaper than the kkm using a k&n filter and adapter. I will have the machinest at our garage/instpection station make the adapter. As far as the KKM, I can't really say anything about it, because i've never used one. I just think its an awfull expensive price for an ok filter and an adapter. Also, I've heard from a lot of people that it doesn't flow well. Anyway, notice that the kkm (is it an s&b filter?)has the us of the stock intake tube, going right into the filter. Origionally I was looking to do the same thing with my custom intake. An inversion at the end of the filter not only increases surface area, but provides a spot for the air from the stock tube to flow right into. Also, the filter isn't tappered(which decreases surface area) which is a good thing. I was looking for a K&N fitler with an inversion just like the S&B filters have, becasue that is what I thought would be best, until I did some research. It turns out that inverted filters actually can decrease air flow. As air enters the inversion horizontally, air is also entering the filter at the around the "sides" vertically. As I just described, the air is colliding inside the filter from two different angles, causing turbulance. As a result of the turbulance, the air just kind of gets stuck in the filter, not going anywhere. It can also even force the air back out. Anyway, the K&N filter I'm using has a chrome endcap on the end, eliminating any inversion. I origonally thought this would be bad because the incoming air from the stock tube would hit this cap and be disperesed, and I wanted it to go directly into the fitler. Like I said, as it turns out, it is better for that air to hit the cap and be disperesed, becuase it will go up over the filter and be sucked in at the sides along with all the other air, and will not cause any turbulance. This filter will actually flow a lot better, even up to twice as good, as the round, inverted types of filters. As far as the inversion goes, I took a look at the stock fitler last night. The stock fitler is not inverted, and there is actually non-inverted platic cone at the end of the filter designed to let the air coming in from the stock intake tube flow smoothly up around the sides of the air box, being sucked in by the filter. This works better than just a flat cap, because it keeps the air from smashing into it and causing more turbulance because it is kept inside of the confined air box. This idea seems really well designed to me, even for stock. I think this is why people with a drop in K&N also experience gains very similar the gains from open filters. I will see how my design works, and hopefully I will be able to develope an intake that is cheaper, better(k&N), and better flowing than the KKM. I also want to design a possible heat shield for the setup. We'll see how it works.
.....if it does work well, i'm planning on making ten kits and selling them(through our service center), at very reasonable prices....I should have everything done this week