I bet they are properly sized. I installed K&N filters on the S6 that I did and they were the same size as stockers. Here is the info on them. Part number is E-2996
The flange the filter mounts to is 3.125"
The fliter itself is 6" diameter
The filter is 4.25" long.
Flatten that out and you have a panel that is almost 19" long and of course 4.25 wide. AREA: 80" (x2 filters so 160")
I seem to remember that the end of the stock factory filters are pleated and cone shaped, so that would add to the surface area of the filter.
S4 and RS4 filters are 10.3 x 8.25 so AREA is 84"
Thickness of the filter will probably make a difference here, but I suspect it is not enough to wash out the difference and put the V8 filter in the lead
Making up a measurement number for the hell of it. Square inches of filter per liter.
5.2 V10…30.8 per liter
4.2 V8…19.0 per liter.
SO the V10 filter sizes would appear to be plenty and not a major restriction. That airbox is tiny though. How much does a V10 S6 flow in CFM at WOT in optimal conditions?