People will come up with theories to back either end of the argument. Personally, I'd suggest that a K&N like filter, or a sports filter as you call it will in fact put less strain on the engine. The standard fitment air filtration system has been designed to serve three main functions; one of which is to thoroughly filter the air, the second being to reduce engine noise created by a less restricted air intake system. The third main function is to seperate any water / moisture that is drawn into the filter housing, which will then settle and exit the filter housing via a water leak off before it is drawn into the engine. Obviously, noise reduction (just like in your exhaust system) comes at the expense of power, as does a more thorough air filtration system. If you were to fit a sports filter, you'd probably notice a slight gain in power, because the filtration of the air is not as thorough and as such, the engine can draw in more air per cycle. You would however, also notice an increase in engine noise, because the air induction is increased and more 'open'. You should also consider the fact that for more air, you need less filtration, so the air that your engine is drawing in, isn't going to be as clean or as well filtered if you like, as the air that the standard system provides. Theres also the chance that it will draw water straight into the engine, or at least with a lot less effort than the standard filtration system.
I have a K&N like filter on my 200tdi because it was an easier option to fit when I did the conversion. I'd rather have the standard air filtration system in place however, because I'd rather have the extra filtration that it provides, along with the induction silencing. It's purely a matter of personal opinion.
The standard system is by no means over restricting. If you remove the filter element from the filter housing, you'll notice that it has an array of fins around the base of the filter cartridge to help the air flow as its been drawn through the filter. They've been clearly thought out, certainly a lot more so than a sports filter which effectively allows your engine to draw in a lot more air with a considerable amount less filtration. You might as well just place a hair net over the end of your air intake pipe! That said, they do filter the air more than adequately if you're only using your landy on the roads. As soon as you're exposing it to muddy, sandy or dusty environments, you'll definitely want the standard system.
-Pos