Yeah, I guess I went a little loco there. The thing to do is build a full box around the filter, so you're actually GETTING cooler air as opposed to making the PCM THINK the air is cooler when it'* really not. I'll just stay outta this one

Yup, the goal is to get the IAT reading lower by getting ambient temp air, not telling the engine it is getting cooler air then it really is with a resistor.

When you fake it, you get a but more fuel with little effect. The denser cold air, allows more oxygen, and thus more fuel will burn.