I've never heard of it before. For 25 bucks it might be worth trying though. Have you contacted the seller for details on how it installed and what exactly it does?
When I first read it I was about to write it off as another IAT sensor mod... the whole resistor thing to trick the car into thinking the air is cooler, but it doesn't look that way on the auction.
Things to find out:
Are these generic, or tuned for each car?
Do you tune the parameters yourself, or do you order it that way?
Do they need your PCM code to program the module for you?
Do they have any warrenty or garentee that it won't break your car?
Dude don't buy it i did, and it was stupid. Fortunately i realized how stupid it was before and damage was done. all it does is trick your cars CPU into thinking your getting colder air. so your engine runes more lean which is dangerous. Because if your actually getting hot air, and the sensor is saying that its cold the the engine isn't running right and you could blow your engine. But thats the worst case scenario. plus when i had it in all it did was have my engine idle at higher rmp's and i noticed very little difference horsepower wise.