I'm skeptical of the IAT reaching 61 degrees C (42 above ambient) on a Dyno run unless there is zero airflow to the front of the car, either that or the IC really isn't up to the job. Wonder if IATs are similar out on the road or whether it was just poor aiflow on the day
I also don't agree with the dyno adjusting for the IAT measured by the ECU, it should be measured for the ambient temps, otherwise you are getting an unfair/inaccurate adjustment in your favour, and nobody would ever need to upgrade an intercooler again!? Craziness. Be good to see it on a Dyno that simply measured the power and corrects for ambient conditions