it is supposed to cool your intake charge pipe resulting in lower intake temps (much lower). lower intake temps mean u can run more boost, and on a n/a motor make a little more power.
but when it says it lowers temp by 60% it doesnt specify if:
a) 60% of F (ie ambient temp 72F, 28.8F charge temp) - not much difference
b) 60% of C (ie ambient temp 20C, 8C charge temp) - a little more but still not much difference.
c)60% of K (ie ambient temp 286K, charge temp 114K or -162C) big difference.. although this is what the company would like u to think, it is highly doubtful that this system drops temps by this amount.
both a and b may result in 3-5HP on a n/a motor, and with tuning on a turbo motor maybe 25HP. c would get u some nice gains on n/a just because of the ridiculously low temps.
so in conclusion

. 4 bills for just the tank and lines?!?!?!? save your money, buy something else, NOS is way better value and results.