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From the Honda Service News, provided to us by csimo.

Cold air intake systems and low-restriction air filters are hot aftermarket accessories. Popular among the import tuner crowd, these items may improve engine performance by letting the engine breathe more deeply, reducing the intake air temperature, and cutting down on weight. And for that all-important sound when you wind up the engine, cold air intake systems help produce a deep, throaty tone.
Stock air intake systems are designed to clean the intake air, minimize intake noise, and keep water from getting into the intake tract, all the while putting out the most horsepower and torque. Although cold air intake systems and low restriction air filters kick up engine performance a notch, they also have their dark side. They can really mess up the engine, and that’s not covered by warranty!
With cold air intake systems, you run the risk of engine damage from hydrolocking if you drive in wet weather or plow through standing water.
These systems are usually designed to draw air from the bottom of the engine compartment or from the front of the radiator where the air is cold and dense. The air filter used in these systems doesn’t sit in an air box, so water that gets sucked into the filter gets sucked right into the engine.
When enough water gets into the engine, the piston can’t fully compress the air/fuel mixture (water doesn’t compress) so it stops before reaching top dead center (TDC). Even though the piston stops, the crankshaft just keeps turning from inertia. As a result, the connecting rod bends and gets shorter. With each compression and power stroke, the connecting rod flexes until it eventually fails from metal fatigue. With low-restriction air filters, you run the risk of premature engine wear and contamination. Some of these filters just don’t work as well as stock air
filters do. Microscopic debris can get past the filter, causing premature wear of the pistons, piston rings, cylinders, and valves. It can also foul up the throttle body and the components of the intake manifold runner control (IMRC), intake manifold tuning (IMT), and idle air control (IAC) systems.
So what’s the bottom line here? Tell your customers they’re taking a really big risk if they run the vehicle with a cold air intake system or a low-restriction air filter. Engine damage caused by these items isn’t covered by warranty, and that could take a big bite out of their pocketbook.