Do high flow air filters make a difference?

Hey there! I've been wondering about high flow air filters and whether they actually make a noticeable difference in vehicle performance. I've heard some people swear by them, claiming they improve horsepower and fuel efficiency, while others say they're not worth the extra cost. What's the real story here? Do these filters actually deliver on their promises, or is it mostly marketing hype? I'm curious about both the performance benefits and any potential downsides I should be aware of.