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If you actually read up on air filters they only have a few important factors.
1. Have enough surface area and free flowing enough to cause minimal restriction or pressure drop from the outside the the inside.
2. Straightening out the air column entering the throttle bores.
You can do some math on surface area, but a 14 X 3 might have more surface area than a 10 X 4. But I have to use a dropped base air cleaner and a second option I chose was the filter top K&N air cleaner to increase surface area and provide the straighter air flow.