I assume there is a part 2 to this analysis? Density IS important, which is a big reason why we have turbos and superchargers. Theoretically, if we lower the IAT, we increase the air density, decreasing the boost needed to reach the same HP/TQ level. By reducing the surface area available to create friction in the intake tube, we should lower friction and maintain velocity, thus keeping air charge temps as low as possible till the delivery point (say, the throttle body). IMHO.
You could simulate the dimpling by drilling a stock or relatively thin rigid tube full of small, closely spaced holes and tightly wrapped heatshield material.