When I obtained my 2004 TF 115, it had been messed about with in several ways, but the change of air filter to a cone type was the only 'performance enhancement made, The rest were typical bodged sparkly additions.
I've always believed that a clean air filter was good for economy, performance and air/fuel ratios, and that any restriction to the airflow would detract from these. When I serviced my car, I bought a new cone filter, as the original air box had been removed, so I have to stick with what I have, unless I buy a new airbbox.
My personal opinion is, the cone filter does allow for better airflow, so performance etc should be improved. (In theory!)