If you want to get rid of the grid heater, you can purchase a spacer piece from your local Cummins distributor. I don't know the part number off-hand, but I am sure that it pretty cheap. It's an extruded aluminum piece that bolts in place of the grid heater element. You will also probably need two gaskets, unless your truck is new.
The common rail engines start better than the 24 valve engines with VP44 fuel system. I would not be surprised if a manual would start at 0F with the grid heaters disabled. The problem with removing the grid heaters is that they may be part of the emissions system (help clear up unburnt fuel, white smoke).
You should not set a code by removing the grid heater elements themselves. The ECM looks for the resistance of the relay coils that run the grid heater. If they are unplugged, you will get a code.