^^^^
Found something already - Quoted from Mike @ Forge (USA) : -
"The incorporation of a second filter doesn't introduce more airflow volume. The 70mm piping, which is the max allowable for proper MAF calibration, will only flow a finite volume of air regardless of the number of filters used. Higher flowing air filters, however, provide for a reduction in effort required to draw air through them due to a decrease in flow restriction. A larger surface area through which airflow is introduced, provides for the least possible restriction in flow.
The main idea, though, is to create sealed inlets that allow for the introduction of the coolest ambient air possible.
Believe it or not, the addition of the second sealed inlet behind the headlight showed an increase in airflow and power over a single ram air design used previously on our Scirocco.
Just about 3 hp over stock with the single inlet, and an additional 10 hp moreso than that with the dual setup."
I'll keep reading and add any more info but what he's saying does make some sense imo.