I have some big doubts on whether it does anything at all to add any kind of performance gain. Physics is not really in it's favor, regardless of what K&N would have you believe. In fact, turbulence at the venturi and in the intake manifold in general(at the tube walls) helps the fuel to mix and atomize with the air.
I'm thinking they are trying to say that the smooth transition helps the air to have a higher velocity when it goes through the venturi, which is not really how that works. We could get into some numbers and math on this, but as I've been told before on here, "that's nerd stuff" and probably not that interesting of a discussion for non-engineer types. Ultimately, my gut feeling is the marginal improvement in velocity you might get from this may or may not have any effect on overall engine efficiency or performance. It probably depends very heavily on your specific engine setup, and might even hurt performance in some applications.
I love these "performance parts" that have some completely useless statement like "physics of hydraulic coefficients".. lol. Always makes me think of this video.
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Gotta love those Turbo-Encabulators!
