I'm not certain I'd go with either one - not on an offroad vehicle.
The Calmini looks like some sort of foam - and let me make it clear, I haven't used a Calmini filter, but I have used foam, both oiled & dry, and I would NEVER go back there again, the K&N is oiled cotton, and I have no problem using it on the street (again to make it clear, I DO use a K&N filter on my car), but in a dusty environment, uhh, no thank you.
Almost forgot - HP gains - haven't used the calmini, no can't comment there - K&N - nice throaty induction roar, and although I wasn't really expecting any HP gain, low down torque was noticeably increased, not significantly, but noticeably - worth the extra coin, on the street, maybe - worth the extra risk in the dirt - nah.
Someone's going to ask why I bought the K&N if I wasn't expecting a performance increase - well - I did not buy a "drop-in" replacement panel, I bought an entire custom filter assembly, because I fitted an upper strut brace that ended up being too close to the original filter and fixed the "clearance" issue by switching to slightly smaller K&N filter assembly.
I guess I should note here that my torque increase may have been the result of my discarding a fairly long & convoluted intake duct in the fenderwell.