The reason not to blow off the air filter element is that the dust that has accumulated on the element will cause microscopic tears in the paper when you blow it off. These holes will allow dirt to get into the engine. I is alright to tap it gently to dislodge the dirt as a temporary cleaning. Tapping it gently on a hard surface is a way to tell if it needs to be replaced. If you get an accumulation of dirt when you tap it on the hard surface, that is a visual indication that it needs to be replaced. Considering the cost of a new air filter vs. a new engine, I would just replace the air cleaner element once a year whether it needs it or not. Consider it cheap insurance for a clean engine.
If the element is dirty, it will change the air/fuel ratio and the engine will run rich and emit more carbon particles.