I made a 90deg turn and put my filter down where the bottom of the airbox was and my IATs were within 1deg of where they were with the stock airbox at cruising speeds above 40mph. At idle it is around 2-3deg warmer than the stock airbox. But I am very happy with my setup I used a BLOX Racing filter that bolts to a 5" velocity stack to smooth the air flow through the transition and the car runs great with this setup. Doing back2back test on my AP AT watching hp/tq #s I didn't see any peak hp gain but at 5500-7000rpm saw an increase of 5-8 hp which is where this car needs it.
I feel the gains in the same place.
I guess my problem is I didn't run a log on the stock box comparing ambient to what I was seeing at various speed on the IAT value. It's entirely possible the stock box is also getting warmer air than what the exterior temperature sender is getting and I'm just overreacting.
How far down is the bottom of your filter? I measured that the bottom of my filter is about 5" off from the bottom IC hose.
Also, I didn't see any 2.75" BLOX filter setups. Are you running a 3" with another adapter to get it down to the 70mm/2.75" that the MAF tube is?