Seems like you have done pretty much everything 
Well the thing is, I have actually done the testing, whilst modifying cars over the last 20 years...as opposed to thinking about it and achieving Internet Expert status whilst doing nothing.
From stuff I've tested, I know what works, and what doesn't...if I've not tested it, I'll not comment on it.
Simples. Christ knows it need to be for some people.
Got the before and after dyno graphs?
I've got 60+ dyno plots for my Mk3 ABF...
Probably 30 for my S3...
And numerous for mates VR6 Golfs and Corrados I've tweaked for them.
Which, specifically, would you like me to scan?
Because in theory, it makes sense bypassing it. The TB stays cold therefore the air does not warm up.
In theory yes, I agree. But the airspeed it soo high to pick up the heat when driving. It WILL help sitting in traffic though, although you then pick up heat in the TB from conduction from the manifold/head and from radiation off the ex manifold.
The theory of changing an air filter says you should get more power too...but it doesn't prove so on the dyno.
It can't do any harm...but don't go expecting miracle gains.
But hey, what do I care?
If people want to waste their time and money on crap...so be it.
If however, they want to buy or modify things that actually work and save on buying crap...maybe what I've found could help.