Search will give you numerous results of people cutting open and comparing filters. Visual inspection shows the paper filter media looks similar and the 55Y has fewer holes in the internal structure. However, despite 25 years of hand wringing on this forum over the magical 60U filter, nobody has done substantive testing to actually prove it is better than the 55Y. From a discussion I had back in 2010 with a professional fluid lab analysis tech and Z car owner: Cutting open filters and poking around them without actually testing the filtered oil is a fools game
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