This is from sb themselves
Both offer similar performance characteristics, so the decision comes down to would you rather throw away the filter or clean it.
Always wanted a filter you could just throw away
without sacrificing performance?
S&B's new Dry Filter is the answer.
Airflow comparable to cotton filters.
Same great protection S&B is known for.
Lasts up to 30,000 miles on the highway.
Extend the life of the filter using compressed air.
Personally I got the dry as it's the only one in stock right now