First off I did a dyno of the comptech icebox vs. stock both had the same filter (K&N) drop in filter. The end result was identicle. I didnt have the lower rasonating box installed with the stock intake. The AEM however I did not dyno but my 1/4 mile times were faster than what the icebox had to offer. The AEM loses torque but has more highend power whereas the icebox has more midrange torque and more midrange power but less topend.
Just looking at both intakes its obvious which one will have a better air flow. One is a straight tube with a filter on the end far from the hot air from the engine bay where as the other has a tubing and draws the air in just like stock, to a box with practicly the same intake arm diameter. The cone doesnt have as much freedom to draw air in like the aem does.