With all due respect, I disagree.

Here's the pertinent quote:

QUOTE
GTCS 17.1.2.F.4.i.10. Single Inlet Restrictors
a. The intent of this rule is to have a sealed system from
the Restrictor to the Intake Ports of the Cylinder Head.
All of the air entering the Intake Ports shall pass through
the specified Restrictor.
Modification or addition to any
part of the Intake System that allows the introduction of
air into the Intake Ports that has not passed through the
specified Restrictor is prohibited.[/b]
So the key is that all air that gets to the intake ports has to pass thru the SIR.

So having the SIR in front of the air filter is fine, as long as the box is sealed that houses the air filter and the SIR. And it has to pass the 4 second rule.

Fab away!