i dont have any experience of cossies but my YB powered kit car which has limited ambient air flow around the plenum sees IAT sensor temps of 60c+ when in traffic due to sensor heat soak but much less with bonnet off and ambient around the plenum.

this in itself may sound irrelevant but the heat soak effect means that it takes 2-3 seconds of charge air on the sensor (i.e NON-closed throttle) before the heat soaking is overcome and the sensor believes IAT has dropped. during that time period the ecu is retarding timing to prevent heat induced det. probably not so significant on track but definately a consideration if you want a quick getaway from the lights