If you have the standard Bosch ECU (regardless of the chip fitted) there's absolutely no reason to mess with the intake air temp sensor.
If you have some custom stand alone ECU then maybe a different sensor that better matches it would be needed.
I've never heard of changing the air temp sensor as any kind of performance mod though, other than maybe those "ebay resistor mods" that used to be a thing, where the sensor output is modified to make the ECU think the intake air is hotter or colder to fool the ECU into running constantly a bit rich or lean. But surely no one would be seriously considering doing that these days?