might sound like a daft question but whats the acoustic valve ?
There are two ducts feeding air into the air cleaner. One is an open pipe feeding up into the bottom of the air cleaner. The other feeds into the side of the air cleaner and has a valve in it that's connected by a vacuum tube to the intake manifold so it only opens at highish revs and throttle openings.
Having only one small pipe feeding air to the air cleaner at low revs and two at higher revs and thottle openings would definitely keep the intake noise level down in normal use like on the motorway. And a knowledge of intake design suggests it should (though its not proven) improve torque a little at lower revs. All without restricting maximum power.
so fromwhat your saying having an ik fitted renders it completely use less any how
Of course a lot of people on this forum don't want to keep the intake noise down. They think noise equals power, that noisier is "better", or at least that other people will think their cars is more powerful if its noisier. And they think that taking the valve out will increase maximum power, but of course there's no difference between the valve removed and it open.