It all depends on where the restrictions are in the intake, if any.
If the air filter is a big restriction then changing could make a significant difference.
If however it's the MAF sensor or the clean side pipework that is the major pinch point then changing the filter will make little difference. Could also be the throttle body if you make big horsepower changes.
The only way to be sure is to instrument the intake system with a series of vacuum gauges and record the losses in the system at each point.
Worth the effort when developing a race engine but probably a bit OTT on a road going engine.
Alternatively, take both filters to a dyno and see what happens in the real world.
If the new filter does allow more airflow, the MAF sensor should pick that up and compensate with the fuelling map.
