When it comes to filtering, it is all about physics to a large degree.
If you increase the filter efficiency, you'll decrease the airflow, if not immediately, definitely more quickly.
If you increase the flow, the filter efficiency will have to give.
Unless they develop some other non-mesh trap system to capture finer particles that are efficient that the speed that air gets forced through the filter (i.e. electronic media filtration) I don't think that any manufacturer can defy physics.
So the question is how much contamination and deposition can the engine take and how dirty is the environment you drive in.