Cold Air Intakes are they worth it

Help me to understand why a person would spend $300 to replace a system that is already on the truck? Bro points? Too much cash laying about? No wife, no GF? Hoping to get more power?

You don't have inflation in your area? Costs are up roughly 20% since the current batch began "helping" us citizens.

If you really investigate the aftermarket CAI. You'll discover the increased HP claims only need to be supported by 1 engine on a dyno. This doesn't mean the gains apply to all engines. Then if you dig into the filtration efficiency, you'll find these are not as effective in capture of small particulate. These aftermarket CAI were developed for racing engines that are frequently disassembled with a fastidious maintenance regime. Most passenger vehicles don't have frequent disassembly or professional maintenance program. The reason these are able to "provide more air" is because they are less restrictive, meaning bigger dirt can also go past. Fact, each intake stroke of the piston will inhale a set volume of air. A filter isn't going to allow "more" into the cylinder. You have a 1 liter jar, how will you put 1.1 litres in that jar????

If you must have one, then by all means go buy. Just don't be surprised the marketing claims don't match real-life results. Frankly, I'd rather have the $300 for food, beer, health, future repairs (house, motorcycle, truck.......)
As far as a stock toyota 3.5 v6 engine thats available in a gen3 tacoma, there isn't any hp gain to be had with an aftermarket cold air intake system vs the stock one thats already in the truck, other than more intake noise, aka mental hp. It basically comes down to those that think they know more than the engineers that designed the stock system.