Here's your answer:
Do you NEED some kind of "tubing" between the filter and Throttle Body? No. Put a cone on the throttle body and clamp it down. Basically, put the IAT Sensor in the filter and leave it hanging in there. Personally, I do not prefer this way, because I feel like it looks cheap.
I like to have some kind of tubing between the filter and TB because I think it looks better and it gives me a spot to drill a hole to put the IAT sensor in properly.
Like I already stated, whatever you want, go for it. Want some tubing? Buy some. Want to slap a filter on the TB? Go for it. It's just what you prefer. Neither way is wrong.
End debate/conversation/thread.