No, you don't have to buy the SE kit then spend more $$ on the upgrade. We (Zippers) have several options available:
# 117-296 - Upgrade for the factory SE filter. Includes 5/8" deeper filter and hardware $62.49 ($55.00 if you mention this site). You must have the SE kit already to use this kit.
# 117-440 - Includes cast SE-style backplate and internal breathers, the deeper, cleanable filter and mounting hardware for $94.95.
# 117-440C - same as above with CHROME backplate, $119.95
# 117-212 - Includes CNC machined billet backplate, same deep filter, earlier style chrome 2:1 breather tube, chrome support brackets & hardware $169.95 Some folks prefer this breather style because you can route the breather line to atmosphere instead of internally if desired.
All accept the stock "football" cover. I put one on an '06 FLHTCSE 103 and was not as pleased with the newer "oval" cover fit (the one with the bird emblem in the middle held on with 2 screws). The new cover does not have the solid round indentation on the inside of the cover for the filter to seat 360 degrees on. It seated at the top and bottom of the rubber outer portion of the filter element. It seems OK initially, but may loosen up over time without some sort of hard foam or rubber insert attached to the element or cover backside. I'd imagine the SE filter would have the same fit as the mounting design is the same. Guess the styling department didn't talk to the performance department on that one.....JK