So why does mpg improve in the summer? I understand that when intake temps are low performance is improved, is that the reason.......?
If you look at it the other way, why do you get worse mpg in the winter?
Because if the air is denser you get more oxygen and hence better performance, meaning you need less throttle suggesting you'll get better fuel mileage in the winter but this isn't the case.
The reason is multifactorial. Mainly:
1. Longer time to get to operating temperature
2. Use of more electrical equipment: air con; heated rear screen; heated seats etc
Those are probably the biggest two factors.