I see the occasional thread on here about air systems and air filters, and thought I'd kick in my 2 cents.
A Cummins turbo diesel is a large air pump. Its only going to ask for X cfm of air, and indeed thats all it can take. So when choosing an air filter, you simply need one that will allow the flow that the engine/turbocharger is asking of it, and that will provide ample filtration. If the engine/turbo combination is requesting 700 cfm, it doesn't matter if you have a filter that can pass 1100 cfm or 1400 cfm. In other words, bench flow testing at X inches of water is of limited usefulness when choosing an air system.
The aFe cone filters have repeatedly proven themselves capable of passing as much air as our Cummins asks for, while maintaining very good filtration capabilities.
When adding an air system to your Cummins, you need to keep one thing in mind: Exhaust gas temperature reduction. This is what is truly important.
The filter selection is not the be all and end all when determining how effective your air system will be at reducing EGTs. Where the air is taken from, and hows its shaped around the filter and directed through the filter is, in my mind, more important than bench flow rates.
What is the ideal air system design? First, the system should grab air from outside the vehicle, or at the very least, the filter element should be shielded from the heated air under the hood of the vehicle. A common rule of thumb is that for every 1 degree reduction in intake air temperature (into the cylinders, not at the filter), you will see a corresponding 3 degree reduction in exhaust gas temperatures. The cooler the air heading into the charge air cooler, the cooler it will be as it leaves. Our testing (and independent testing) has shown us that outside air temp can be as much as 60 degrees cooler than underhood temps while at highway speeds.
Second, the air system design should allow for positive pressure to "push" the air through the filter vis-a-via, 1960s ram-air. I believe this is an under-rated factor when designing air systems. The less work the turbocharger/engine has to do to get air, the longer it will remain efficient.
Third, the system should allow for easy flow through it. Turbulent air will only reduce the effectiveness of the system. This is where internal velocity stacks and rounded housings come into play.
So how do you determine how effective your air system is? Static dyno runs without air movement past the vehicle are of limited usefulness. Sitting on a dyno, in a closed room, even with a fan blowing on the vehicle is not going to give you the airflow that is required. With air systems, the proof is in the pudding. Hook your modified truck to a heavy trailer, and hit the highway at 50 mph. Get some air flowing past the vehicle. Hot rod it.

If your EGTs are lower than they were before you installed the air system, its doing its job. If the exhaust gas temps come up slower than they did before, the system is doing its job.