Girls girls you're both pretty. Go to your corners.
The Dyno test isn't conclusive, yes, been discussed in the thread the differences and how it can be skewed.
That is NOT the point. The point is that as said, overall there is little to NO increase in power with a COLD AIR INTAKE over a SHORT RAM INTAKE. We do things to justify spending money and there is no justification to spending $300 +/- for a CAI kit when for -$50 you can build your own and have the same power increase.
While you are right, hotter air means lower timing, a tune will fix this, and most people don't do more than a few basic bolt on mods and so the timing issue can be fixed and worked around when the car gets tuned properly.
Now let it go before a mod throws down the hammer.