[EDIT]
I'm an idiot...lol I read the formula for the chart completely wrong in the spread sheet, disregard, I should only attempt to read things when I'm not falling asleep 
[/edit]I realize that CarBerry is a 1 man operation, and does not have the same size of staff of Cobb...
Using the GM IAT seems to be a very popular choice, however, the issue I have is because of the current limitations of open source 16-bit roms, it is not possible to edit the voltage reference points that the ECU uses to determine temperature, this unfortunately makes the use of the GM IAT inaccurate in some areas.
Now the people at Cobb have figured out how to edit the voltage reference points for 16-bit ecus, so I figure it should be possible for open source guys as well
Credit for this graph goes to ryanr, who came out with the amazing spreadsheet found here:
viewtopic.php?f=32&t=7797&start=30Looking at the chart here:
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File comment: IATscaling
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We can see that because of the way the 16-bit OS roms require the fixed voltage that is pre-determined in the ECU, the way the curves go are different, and the accuracy becomes quite poor below 100F (37.78C) and above 140-160F (60C to 71C) Now I don't think there is much of an issue for the above the 140-160F accuracy, as if your car has IAT that high, it's time to consider better intercooling solutions

However, below that could be a problem for cold starts or those who have severe winters (at worse it only gets down to 0C where I live...but I've lived in -40C (also -40F) climates)
Now I can't see this being too catastrophic for people, but I would imagine it would cause the car to run quite rich, at these lower temps, or even running boost at lower temps with very efficient IC systems, which isn't a bad thing and is much better than running too lean, but it would reduce power at these lower temps, and it isn't optimal.
Of course I could just be over thinking this issue, and there may be no real issue, and that even with the odd scaling, the GM IAT could still be more accurate than the stock IAT (in blow through config) due to other variable factors.