$69 for a nickel resistor in a box to make it look like it is more than it is. Sounds like a formula for big profits.
This is a commercial version of a cheap hotrodder's trick that has been around for as long as EFI has. All it does is put a resistor in series with the Intake Air Temp sensor to modify the voltage curve in an attempt to fool the PCM into adding a little more spark. The results would be small in any case. In fact, in some Ford calibrations (not all), the IAT spark adder is zeroed out completely so that the resistor has NO effect whatsoever.
IMO, anyone who claims huge power and fuel economy gains from an IAT mod comes awfully close to outright fraud. I think that they try to get around it by offering a money back guarantee. Or maybe the idea is to make as much money as possible before the truth catches up to them. For some interesting reading, try Googling the company name along with "lawsuit", "fraud' or "ripoff".