yeah, after much thought im going with comptech ice box kit, it's not much to look at, but im into performance not looks, comptech does specialize in acura and accord and i think that in many cases you get what you pay for.
I have read some very good reviews about this system, so even though its a bit more expensive than others, i think i will be happy with the results,

The only downside in my decision , wne i eventually buy the sc, an ice box kit comes with it, but that's down the line and i could alwasy just sell the spare one.

 

I installed a CAI on my 96 Mazda 2.5l V-6 5MT. The gain was significant but ...back to the water ingestion. On this particular car the water would have to come more than halfway up the wheel/tire to even get close to being ingested. Most all CAI's are set up this way. In other words you would need to damn near submerge the front end of the car in order to pull water through the intake. If you are afraid of this situation then install the valve that stops the water from going through the intake.

Unless a car is really lowered or conditions are very unusual you would have to try to suck up water on most systems in order to cause damage/