I'm suggesting that the driver might accept 5% less torque and get BETTER mpg if he often uses full throttle, or unchanged mpg if he doesn't.
Say that you have a 1.5l engine, and you normally cruise at 65mph, at 2200rpm with the throttle at 30% opening, giving X throttle restriction and X+S total restriction, giving an air density at the inlet manifold entrance (for a particular set of ambient conditions) of 0.4 kg/m3... then your air mass rate would be about 0.66 kg/min and your fuel rate would be about 40g/min.
Add filter restriction to give S', now you need to open the throttle a bit more (say 35%) to give (X'+S')=(X+S), and you now cruise at 65mph at 2200rpm with an air density at the inlet manifold entrance (for a particular set of ambient conditions) of 0.4 kg/m3 and your air mass rate would be about 0.66kg/min and your fuel rate would be about 40g/min.
The only thing the driver would notice is that he's pushing the pedal farther... the engine would be none the wiser.
Take the same two cars, but try to accelerate from 65mph to some other speed as quickly as you can without shifting (put the pedal to the floor). Now your throttle position is 100%, your total intake restriction is X0+S, your density at the inlet manifold entrance is 1.0kg/m3 (for those same ambient conditions), your air mass flow rate is 1.65kg/min, and your fuel rate is about 110g/min.
Add intake restriction, same attempt to accelerate. Throttle position is 100%, intake restriction is X0+S' (S'>S), your density at the inlet manifold is 0.90kg/m3 (for the same ambient conditions), your air mass flow rate is 1.49kg/min, and your fuel rate is about 99g/min. The power output is lower and you accelerate more slowly. Bummer.
Now say that the guy next to you in an identical car wants to keep pace with you. He doesn't have a plugged air filter, however, so to keep from blowing past he must push the pedal a little less. Throttle position is 90% (perhaps), intake restriction is X1+S (which equals X0+S'), his density at the inlet manifold is is 0.90kg/m3 (for the same ambient conditions), his air mass flow rate is 1.49kg/min, and your fuel rate is about 99g/min, and his acceleration matches yours.
...so my conclusion is that having a plugged air filter is like having a mechanical device to make you into less of a leadfoot, whether you like it or not, and if you accelerate often at max throttle, it might improve fuel economy.
Now you have 100% throttle opening, you're at 65mph for the moment, 2200rpm for the moment, inlet restriction is