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Maybe this recent article is of relevance. They compared different filtering methods implemented in SPM99, SPM2, and FSL3 for the 1st level analysis and its impact on the group level analysis. Bianciardi M, Cerasa A, Patria F, Hagberg GE. (2004) Evaluation of mixed effects in event-related fMRI studies: impact of first-level design and filtering. Neuroimage. Vol.22 No.3 pp.1351-1370. http://www.ncbi.nlm.nih.gov/entrez/query.fcgi? cmd=Retrieve&db=pubmed&dopt=Abstract&list_uids=15219607