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Do a BFI. I did one on my 92 SC400 and what a HUGE difference. It feels like a completly different car now acceleration wise. Not to mention that the sound is amazing. Before the BFI the car really wouldnt put me back in the seat when floored and intake noise was very quiet. After the BFI, I am now pulled back in the seat when floored and you can definetly tell its a V8 now from the sweet sweet intake sound.
I am still using the OEM air filter as I read on planetsoarer that the OEM filter flows plenty of air as long as its clean. I purchased clear plexiglass and scrivets for under $20. Highly recommendable!
Im in the process of fiber glassing a piece to go from the piping to match the Stock little inlet slip thing that goes under the head light, then take the lamp off and mold another side back to match another set of pipes that will house a filter on the passenger side opening next to the fog light =D