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Yea, the M1C-253 - It's a paper filter. Go ahead, save $3.
The Purolator L25277 and NAPA 7078 are both re-boxed Mann Fleece Filters - those are what you should be buying. Note the difference, Fleece on the left, paper on the right.
But again, I URGE everyone reading this post to save a few dollars and buy the cheapest paper filter they can buy. Don't be stupid like me and buy a quality part to stand in the 80-100 psi-at-cold-idle flow of oil thru your car's engine.
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You can do ever better than that, remember the filter that you filled yourself with a toilet roll? You can probably buy a dozen or more 'filters' at Costco for $10.
I wonder what is better one ply, two ply, or even the quilted ones?
Walmart wasn't listed for the previous rebate either, and I had no problem receiving my rebate. It had the same wording last time, "Participating retailers include" - I suppose not necessarily excluding retailers not explicitly listed. The only retailer they explicitly say is NOT eligible is Amazon.com.