I think people are overlooking the flow restriction of the Delco filter. This doesn't seem biased at all, it just depends what you want; max airflow or max filtration. For a road car, i'm sure a K&N is well and truley adequate, wheras in dusty conditions (where the diesel truck enthusiasts conducting the tests probably work/play) it'd be a smart move to go the AC-Delco...
Horses for courses. Comparing the Delco to K&N
is like comparing sandpaper to car-polish, but you'r not gonna polish the paint of that old set off draws are you?
-Stu