Surely mounting the temperature sensor (for the dyno correction) just before the throttle body rather than at the air filter is a bad idea - hence why it's generally not done.
If that's done then two identical cars except for their intercooler effiiciencies would be corrected to approx the same power/torque.
The one with the crap intercooling would read a much higher temperature thus be subject to more correction for temperature. The car with adequate intercooling will have cooler charge temps and not be subject to the same amount of correction.
In the real world the car with the better intercooling will make more torque (assuming all other factors are equal).
As Dan said, no IAT sensor is needed for dyno correction - only the ambient air temperature - this allows some hope of dyno comparison on different days along with baro correction.
The charge temp rise, relative to ambient, of the air that's now passing the throttle body is down to car design and installation (filter position and ducting, compressor efficiency, intercooler efficiency etc).
The ECU will always want charge temps for its own correction (in the plenum or pre throttle plate) but that's different again to the simple dyno ambient temp adjustment.
Does that make sense?