I would say in my opinion that the foam is not going to make much difference. I wanted the Pilot Sport 4s rather than the Super Sport and the 4s in this size is only offered with the acoustic foam. I've got perhaps a million miles of driving on all kinds of tires and the biggest factor I see is tire age. So that's why the new tires are so much quieter than the old ones. And it gets worse as tires age and tread depth gets low.
The only way to do the comparison is with identical tires with only the acoustic foam as the variable. Hard to do that until Michelin introduces a 245/35-21 without foam. One could do this comparison with the Pilot Super Sport, it is offered in both types.
Here's a pic of the foam insert I took before they were mounted. It looks like any other open cell acoustic foam. I did not feel it to see how dense it was. The foam looks just like sound deadening foam I have used to make quiet enclosures for sound measurements. Logically if designed correctly I believe certain frequencies could be reduced. But I have no empirical data to support this.
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