An AEM/Iceman intake is just a thin wall aluminum tube, with some snazzy looking paint. (I bought an AEM CAI years ago... made it into short-ram because it was more convenient before IM gasket and intake air temp testing) The net change in horsepower between the is negligible (you might get a single extra hp out of a CAI)

All the crap about the testing they've put in, etc etc is propaganda. Ebay + K&N = AEM. I think someone on H-T did a dyno comparison with another car. Do a search there.