yeah that makes sense (to me at least) putting the air temp sensor after intercooler to measure air going into the plenum. the gtr ecu (and PFC) do this and base correction around that value.
to me it make sense to correct up the power readings for higher intake temps, as this is the typical results you would see on the street.
the problem is much more obvious when you see an unshieled pop setup make 200rwkw as the bonnet is open, the airtemp sensor is right next to the AT sensor on the crossover bar next to the dyno computer and both IT and AT are the same, or 1 deg apart. in normal conditions on the street, it wont make that power, as its sucking in hot air.
hang on, higher IT, adds or takes away power?