04/08/2010 UPDATE:
I decided to do kill some time by getting the Front Air Duct ready for installation. Since I had the Gruppe M intake system on, the stock air duct was just sitting in a box at home so it was one of those things I could do as I watched TV.
Update from Roman:
This part now comes pre-cut in the new systems so you will not have to do this ...
One of the many reasons why I love the way ESS made the kit is because you can return it back to stock 100%
**This is not a DIY ... Just my own review and that is why I don't write detail instructions**