Here is hard to find original air filtering element and found 1-2 ~30$; they seems not so good quality.
Decided to change air filter housing:
1. suitable air flow
2. availability of filtering element
Donor engine is 2.7L TDI, air filter is cylindrical instead of old rectangular one.
Inventory:

before removal of old housing:

bye bye my friend:

got a space:

diameter of old and new airway:

test fitting:

fittings for for PCV hose and charcoal canister connection


finished:

test run: no additional sound, feeling good breathing and power.