If you really want to get scientific, the SO CALLED PRINCIPLE for this POS is alleged to be smoothing out induction air flow. Now, on the average automotive engine, w/o other related modifications to the induction system, i.e., ram induction, intake manifold changes, downstream induction cleanup, (porting and polishing), it just ain't happening. Also, the smaller displacement engines just don't consume enough air without boost to really see an improvement, or at least something you could actually be aware of and call an improvement. Besides, if MBZ, and I truly believe this, knew of a better design for the airbox and induction bits, they would probably make use of it.
If it sounds too good to be true, then it is