air filter needed

I think the ITG gives a better sound but not much more power (maybe 1 - 3 bhp with a remap)as the airbox on the 197 as we have heard is pritty good! best bet is an ITG + a remap from what i've heard but im currently on the look out myself
 
A panel filter upgrade will realistically improve airflow by 2 - 5%. So I wouldn't worry much about which one to go for in performance gains. I chose the K&N panel filter because it's much simpler to periodically clean than the ITG.
 
I've used both and My honest opinion is no they don't make it sound any different.

The ITG is a quality item but it soon cloggs up with dirt and bugs and is a nightmare to clean properly. With the K&N it's as simple as running it under a tap and reapplying the oil spray. Also K&Ns offer finer filtration than foam filters and are less affected by moisture and heatsoak, with slightly less flow.