As far as I can see, no.
But in my opinion I was VERY surprised of the sound difference when i changed the filter on my car: 2005 320ia.
Considering the low cost and easy installation it is totallt worth it! It gets a deeper sound fra 3k all the way to 6,5k. The car also feels more powerfull as I experienced a sligthly increase in acceleration and torque. The filter is Pipercross and is actually made for the 325i, but i could easily fit it on the MAS by removing the whole box.
The filter itself looks nice and has a really good quality.