In response to your first section; in an adiabatic situation yes, prehaps that might be true, but there's a lot more in a turbo system like compressor efficiency, intercooler efficiency, and laws of thermodynamics which would bore the crap out of you. Initial T is in these equations, but does it really matter that much? Not on a TD04 equipped wrx like i said earlier which is a system that's already out of it's ideal efficiency (at least compressor wise).
Now as for maf scaling, that's great, but there's problem is the turbulent/laminar flow change always occuring around the MAFS on poorly designed intake systems. The data you collect will probably let you know if it's junk, but it may not. Your measurements are only as good as the tools you use to measure them. If you use a ruler to measure a mile, you'll end up with guess....if you put our MAFS in a foreign environment you're doing the same thing. The bend in the pipe above is IMO enough to really F- up the readings the stock MAFS gets.
Is it a big deal? Probably not. You can probably make it work, and like Antonio and I agreed it could make more power, but it's pretty much a personal call. I'll personally leave the intake on the same shelf as the atmopsheric BOV until i've got a blow thru setup