Im looking to upgrade + need opinions on whats best

Cars that use the OEM filter show usually very low silicone levels in a used oil analysis. The OEM paper filter also flows air very well. That said, I used to have a K&N panel filter, but noted no noticeable gains.

the ones from the dealer. I thought I would point this out so Urs4 wouldn't have to;-)

Audi does not manufacture any air filters themselves. When I buy an air filter at the dealer, it has an Audi label on the box, but it's not clear who made it. They just have various other companies make them to their specs and put an Audi label on the box. There are a few OEM makers. Let me see, Meistersatz and Mann+Hummel make air filters for most German car manufacturers.

for the actual filter we get from Audi in this case rather than several. Tho admittedly there are several OEM manufacturers of filters out there. Having said that the only filter I've found that flows as well as the one from the dealer is another one from the dealer. I've tried several OEM filters and not one flows as well or offers as little internal airbox vacuum/pressure drop as the ones I get from the dealer even tho I do have one OEM, non dealer filter that is virtually indistinguishable from the dealer unit except for having one fewer bead of glue holding the paper pleats together yet it doesnt flow as well new as the one from Audi with 5k miles on it.

I don't know the how's or why's involved in this nor have I found any way to discern the actual manufacturer of the 2 disticntly different and one identical appearing filters I've tried and compared to the ones from Audi. All I know is this is one item I grease up, back into the dealer for in spite of being able to buy identical-appearing filters for less than half as much elsewhere.

I cannot imagine that it does not flow a little better at WOT.

However, the best part of K&N is you can clean it at any time. I keep the OEM around for when I have to drive the car while I clean the K&N. You wash the K&N with a special solution, allow it to dry completely, re-oil it, and then re-install.

I love mine.

It pays for itself by the time you buy two paper filters. I did notice better air flow, & my paper filter before wasn't dirty either. There's a ton of debate over this, but in the long run K&N will end up saving you money. Even if it's at the expense of a little less airflow vs. other filters, it's not going to be dramatic enough to justify the cost of buying a new paper filter every 15,000 miles. For me, the K&N is the only way to go. I travel 15,000 miles in a relatively short amount of time, so I like saving the money. If you don't travel much, I'd just buy whatever floats your boat. This is all just my opinion, but I believe I drive more than anyone else here & that claim validates my opinion at least a little, I hope. This is really just like the great oil debate, it's largely personal preference, but in the end, any oil or air filter is better than nothing at all, of course.

Someone told me VW (Audi filters, too?) were now made in Korea. Who knows? I get my air filter also from the dealer. By the time I pay shipping to an online source, the price difference isn't exactly Earth-shattering -- especially for an item that lasts at least a year.