I ran the numbers once when considering a K&N on my gas V10. I considered my yearly mileage, where I drive, how long a paper filter lasts, cost of the paper filter and the cost of the K&N. I would never recover the cost of the K&N over paper before either I sell the coach or the house rots off the chassis. I do have a K&N in my 15 year old daily driver that just rolled over 200K and working just fine.
With a modern fuel injected, emission managed, computer controlled engine I'm not really sure you could gain any power or mileage with either a special muffler or air filter. Install it on something with a carburetor and no emission controls and all bets are off.