I dont think there is a great deal between the panel filters, they are all better than paper, the differences are simply down to material, either cotton, foam or whatever.
U are never gonna get more than 1 or 2 brake from a filter which u would never feel, the difference is in future mods to increase overall airflow, but then u need to increase the fuel mix (the 172 runs lean at top end)
So a chip of some sort is required too
Waiting on someone to develop a worthy chip for the mk2 172
Ta
J