I've seen the dirt in the tube...on the throttle plate...in the intake and runners.
I've seen what it can do to the cylinders and piston skirts.
I am I singling out a K&N filter? No.
A lot of the aftermarket filters cause the same potential problem. If I was going to run an aftermarket filter, I would also consider using a prefilter.
A few years ago, I was diagnosing an oil consumption issue on a 5.3 Silverado. The air box screws were stripped so it was not sealing correctly. The intake had copious amounts of dirt in it. Cylinder leak down readings were way out of spec.
Upon tear down you saw the damage to the cylinder walls and pistons. If I remember correctly it started about 20k miles after his local shop recommended he replace the damaged air box.