How 'bout yer finger!! :-laf
I'v herd of mild performance gains by getting the IAT into the cooler air up in the air horn ahead of the engine. I was (and still am) thinking of moving mine for the purpose of fully using the heaters on a not so cold mornig, like about 34*F, and still getting the high idle to engage. I have found the heater warms up the manifold air (cause its doing its job!) and a full heat cylcle even in the 20's can prevent high idle. But the ol' cummins does start fairly well into the teens when I use little or no heat cylce.....
What about an MPG gain. Feul is startin' to get pricy.