I'm pretty sure most everyone relocates their IAT sensor.
My question is whether or not the aftermarket relocated sensor is reacting quick enough to get an accurate reading. For us centri guys the one in the MAF does, but I had an aftermarket relocated one on my last setup that reacted way too slowly. Showed decent IAT's, but in reality at the end of the run the IAT sensor was way behind. IAT's were reading 30 to 40 degrees less than they actually were at the end of a 1/4 mile run.
2011 SS IOM Vert. ECS Vortech 14 psi, Water/Meth, Wideband with Firewire to SCT, 2800 stall, LT headers, Drag radials, Drag alignment, Cradle Bushings. Details in Garage. I hack it up, Ted tunes it in.