05 Subaru air filter query

[Mr Taxpayer]

I'm running a 05 Impreza WRX. On an earlier service, the garage ordered a 'service pack' for the car that included a Crossland paper air filter; since I have a K&N filter fitted, this was surplus to requirements. As it was part of a pack, the garage couldn't return it seperately, so I now have it.

Before I post it on an auction site - or on here* - does anyone know what else it fits? IMHO I'm more like to find a buyer if say it fits a a NA Forester, as many turbo Impreza owners are probably running hi-flow filters or induction kits.
So two questions:
1. Is it a common part across all Subaru 2.0 turbo engines? N/A engines? Legacys and Foresters?

2. An Impreza-tweaking colleague has said that oiled-cotton air filters, such as K&N, can mess with the MAF sensor by coating it in oil. Any truth in this?

• Cover the P&P and contribute to my beer fund and it's yours.

[Mr Taxpayer]

Cheers, both of you.