The ECU uses incoming air temp to work out air density; the more dense the air the more fuel it can quirt in. What this resistor does is to tell the ECU that the air is very very cold so it can hoof in more fuel. Which is fine, except that as you hopefully realise that fuel is metered to the MAP which relies on the incoming sensor data being accurate.
If you lie to the ECU you *Might* get more performance as ideal power is produced at somethign like 13:1 Air to fuel and your ECU wants 14.7:1 to keep the CAT alive.
In short it will make the enigne run rich all the time, might get a bit more power but will bugger up the CAT over time and screw up your fuel economy and emissions.
How do I know all this? Well I have fitted Electronic Fuel Injection to my Porker and that was one of the sensors that didn't work properly, also Robin told me...
Just don't do it, OK?
R