It's a scam. Buy package of resistors from Radio Shack at a few cents each, and sell those resistors on eBay as ??Performance Chips? at $15 to $20 each, with instructions on how to install them across the IAT sensor, and unsupportable claims of performance gains to be had by doing so.
If a five??cent resistor could really improve the car's performance in any way, without producing some other more significant adverse effect, then that's how the car would come from the factory.