Found the test.
http://www.nicoclub.com/archives/kn-vs-oem-filter.html
Interesting study, but it doesn't seem to match up to "real life"...from my [most recent] example:
I just took my own 750 down at 90k+ miles on the .25mm overbore I did in 1980. I bought the K&N filter for it in 1972, when the first paper (Honda) filter had 8k miles on it, and was not yet plugged, but the bike was apart following a wreck. So, it has had (the same) K&N on it since 1972.
In 1980, after getting married and thinking I needed to rebuild it before I had no more $$ for it, I disassembled the engine and found zilch wear inside, unmeasurable in any dimension, in the top end. I already had the piston kits, had it bored .010" (0.25mm) anyway, lapped the valves, back together.
Fast-forward to 2006, at 126k miles, still using the same K&N filter, cleaned exactly 2 times since the 1980 rebuild...no measurable wear in any bore (and I can reliably measure to less than .0001"), valve faces showed no erosion. Put it back together with new gaskets (it had been sitting 5 years while I had cancer fixed, was weeping at the cylinder base gasket from sitting alone too long).
Last Spring, 2013: took it down at 138k miles because of nasty oil leak (induced by a monster storm here that damaged the cam cover gasket) and ahead of time had bought some .5mm overbore pistons, just in case. It had a large vertical scratch on 70% of the #1 stroke, caused by a chunk of hard carbon caught above the compression ring, bored to 0.75mm just to be sure it was gone. But other than this scratch, STILL no measurable wear in any of the 4 cylinders, valve faces all beautiful (and in fact went back in with a touch-grind and polish treatment).
All this time: the same K&N air filter. I did buy it a new one for this rebuild.

Meanwhile: I have received 4 CB750 bikes (whole) in the last 5 years for rebuild. All had less than 25k miles except one, all were original, as noted by the OEM parts found during disassembly. All had Honda paper air filters except one (unknown aftermarket, suspect EMGO), and at least 2 of them were original bike owners. All 4 bikes suffered notable grit wear in the top ends, both on the faces of the intake valves and the sides (over the wristpins) of the pistons where dust tends to accumulate during overlap operation. Dust ingress causes small vertical scratches on the sides of the pistons, above the wristpins, easily ID'd by the experienced eye. (BTW: 4-stroke dirtbikes suffer this a lot.) All 4 engines had enough measurable wear to determine a rebore was a good idea (2 became 836cc engines).
While this is just one example, I have seen many, many more. It's also interesting to note that Ford has supplied the K&N filters in the Explorer as OEM for a long time, too. Those engines are known for exceptional top-end longevity, at least here in CO. The typical Explorers around here all have near or more than 300k miles on them, without so much as a valve job. Heck, their trannies wear out first(!).
I would have to say I vote a "jaded eye" toward this website's study, as it doesn't take into account several things. One of the most important that I know about is: the K&N gauze-wire design, now copied by almost 30 other bootleggers (including a garage-shop I know here in Littleton), cleans air better as it gets dirtier (they don't FLOW better, but the FILTER better...so, you must start with an oversized one, which certainly is the case with the one for the 750). This has been known, and shown, for many years. What I have noticed on the ones on my cars and bikes over the years: even when they are so dirty as to have to be brushed clean because they are caked with dirt, leaves, bugs, and grit, cleaning and re-oiling them made no change in power or MPG on any of the vehicles I have, i.e., the engines ran the same before and after cleaning. This list includes: 1967 Ford w/390 CID engine, 1979 Ford w/200 CID engine, 1977 Dodge motorhome w/360 CID engine, 1990 Lincoln w/5.0 liter (aka 302 CID) engine, and 1996 Explorer with 4.0 V-6. All but the Explorer started with paper filters, all have K&N now, all (that I changed) got better MPG and mountain-climbing power when I installed the K&N.
This just doesn't stack up against the claim(s) I see 'against' the K&N on that site?