I haven't seen any specific evidence. However, I think it is generally accepted that cotton elements flow better than paper. And the OE is paper, which is pretty typical.
The AEM cotton gauze is oil less, but unless I am mistaken, it is a filter developed by K&N. They even look like K&N filters.
I've used both K&N oiled and AEM cotton dry flow filters, albeit not on the SHO. Just the OE filter and the oiled K&N on the SHO.
I'd rather not mess about with the oil, especially seeing as there's a lot of data out there suggesting the AEM dry flow is a great filter, and I've personally had a good experience with then. The oil is a mess both inside and out of the engine/intake tract. Plus, there's information out there touting the effectiveness.
Also, the dry flow is cleanable, just like the oiled units.
Sent from my SM-N900V using Tapatalk