One thing to consider is how much the temp of the air actually going into the intake changes with outside temp.
if the outside temp is 60 that's what the intake air temp should be at wot (ok, maybe a few deg higher due to the intake being hot). if it's 100 outside, then should be 100 for the air entering the cylinders at wot. If you're drawing air from the engine bay will be higher than the ambient so that's why is better to make sure you get air from outside.
for his example there is a 5HP difference at top power rpm, of course would be less at 3000rpm for example but proportionally (percentage wise) about the same.
not talking when the throttle is not fully open since that creates a vacuum and the temp will be lower than the ambient due to the drop in pressure.
this is all relevant for wot since in between you'll compensate by pressing more or less on the accelerator pedal.