I came from the Rally Car and Road Racing world with high revving high boost 4 cylinder turbo cars, like the Mitsubishi Evolution X, and I have a strong bias against oiled air filters. In my experience there is no air filter of the same quality as an AEM, so when I bought my 2023 CForce 1000 Overland it only had 11km on it when I removed the factory filter and put on a dry AEM filter, and slipped a SickSpeed water repellant cover on it right away. Part number is AEM 21-2011DK. Another nice thing about an AEM is you never need to replace it, its still good in 15 years just needs to be blown clean by an air gun occasionally.
I also only run AMSOil 0w-40 in the machine, and use AMSOil Severe Gear 80w-90 in the diffs and transmission.
If these products can keep an abused rally car ticking, its more than capable for use in an ATV.