I'd go with the Pipercross dry foam personally. I haven't done dyno comparisons but the Pipercross definitely feels a little livlier than the paper filter. It won't blow your skirt up but there's an improvement all the same.
Oiled filters have no place in a MAF metered engine. No matter how closely you follow the oiling instructions, some of it always finds it's way onto the MAF element.
VW didn't oil the paper element, and neither did Pipercross with their foam. If you can't make a filter that doesn't need oil to grab hold of the dirt that gets past the filtration media, don't make it! I've literally seen daylight peering through cotton gauze filters holding it up to the sky. They are utter dog poop, don't use them.