I don't think it's a big deal. It's certainly not a difference you can tell when you're driving – perhaps a 1-2% increase in power? One thing I have noticed when looking at cheap methods of getting more air into an engine is that the entire range of a model often has the same air filter and air box specified, say from the 1.4 to the 3.0 Golf. If the filter you have can flow enough for a 3 litre engine and you haven't got one, you haven't got great chances of making a difference.
There can also be issues with some types of sensors in the inlet being screwed up by the oil from the K&N I believe.
Personally, my attitude to tuning is mainly one of chip it if it's got a turbo, or buy a faster car. They're the cheapest routes to more speed.
That said, I would do an engine swap to my Golf if I had the cash 😆
There's also much more of a chance of a K&N / exhausts making a difference on a really old car (ie, 1970s or earlier) when one of the main methods of quietening an engine was to strangle it a bit with narrow intakes and exhausts.