Some people spray after the sensor to avoid "tricking" the ECU. I see it as a tool, that when used right works well without tuning of the ECU. Some cars like the STI, run on a MAF with built in IAT before the turbo so in that case, no cooling effect is transmitted to the ECU.

May comment was to say that is you use methanol to cool the IAT sensor, more so than water will, that methanol is fuel and if the car is already at an optimum AFR the methanol will move the motor to a richer mixture.