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Over many years on this forum, not only have we found comments attesting to no improvement (anecdotal) but also, more significantly, we've had some forum members who are actual engineers make empirical tests of the setup.
A summary of their quantitative findings is that, given the air flow requirements of the B230 engine (albeit not modified for competition), there is no appreciable drop in pressure across the air filter setup. This means, in plain english, that there is no practical restriction in air flow due to the standard Volvo filter setup -- and therefore no potential advantage from the K&N filter.
K&N may be an improvement for other makes of cars, but not for our 240s.
BTW, it is admittedly likely that the modest size of our throttle body, and configuration of our intake (and exhaust) manifolds leaves a lot to be desired, but the K&N can't help in these matters.
Moreover, having seen a K&N setup, I'm personally very dubious of the protection afforded by their filters. Even oil soaked, it seems that the porosity of their filter material can't possibly be as protective of fine abrasive particles as a paper element. Not being able to do anything to improve engine "breathing", I seen the only change from using a K&N as a reduction of the lifespan of the engine due to cylinder (& piston and ring) wear from fine particulates.
It's a neutral-lose situation, not a win in any sense of the word.
Forget the K&N.
Regards,
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