Pods, panels, CAI whatever you do, it comes down the filter material. If you are running the standard
MAF, pipe sizes should be the same too. If you change pipe size, you will need a retune to suit.
For people still running
MAF's, I seriously doubt you would see any power difference between a quality panel filter and a pod/cai whatever.
People who claim a power increase are usually comparing a dirty stock paper panel filter to a aftermarket high flow pod filter. Comparing quality filters for both types is like comparing a STi TMIC to a PW TMIC and saying which one gives the most power.