Somebody posts a kit on there that is a K&N as well as a polished intake tube (to replace the black accordian tube).
I bet that $42.00 one is that dumb ace "Project Import" one with the reduced opening for the MAF adapter (junk).
I think there is a group buy right now for the Mirko intake. That MAF adapter looks sweet! Comes with green racing filter too.
I am looking at the options myself. Let us know what you decide.