it depends, its really all about the manufacturing process and design of the intake.
by manufacturing process i mean quality of components. K&N and S&B have been making filters and intake for a VERY long time now. As a matter of fact, if a filter ISNT made by K&N, its most likely an S&B
The other thing is design. The MAC has a chrome tube, some people like that, others dont. the S&B has a black plastic tube that appears closer to OEM. And please, nobody bring up the metal/plastic tube debate, its been proven not to matter.
The S&B also has a closed in air filter box, to make sure that the hot engien air does not get to it. The MAC and K&N use a shield, which may work some, but not as well. The S&B box also helps keep out some of the annoying drones and NVH that are commonplace with a new intake.
I hope that may have given you some insight, though it may not help you make your decision
for the record i am using an S&B intake on my F150 now