Have the same atv as you, same year and 27" ITP's. If you want to gain back your low end torque do a clutch kit. I got a moose clutch kit installed and am happy with the results. I now have the lost power back and it performs back to normal even though I have 27"s on. I also have one of those ebay power tips, all it does its delete the screen in muffler which is a spark arrestor and gives you a louder, deeper growl to the exhaust. I put the orginal tip back on cause loose of back pressure from the tip is felt when in a mud pit. That atv comes with a great filter, yamaha has great filters. All you have to do is slide off the foam and clean it up in a little gas. Take an air hose and spray the rest of the gas out and you are good to go. I wouldn't mess with the air filter itself. If you want to snorkle it, thats fine.