I don't see why you would think the Dutt neck is a scam. Airflow is a wee-bit important when it comes to a turbo car. The less air that can get through the intercooler, the less air makes it up to the plenum. You can put on the biggest turbo in the world, but it'll still be trying to go through the 2in intercooler neck unless you replace it with the larger one.
All I can say is that I'm always hesitant to say I really gained any power from a mod, because I know how easy it is to THINK that something gave you more power, when it's really all in your head. But when I did this swap, I noticed it.
And for the $60-80 it sells for, it isn't much of a "scam" even if it didn't do anything. I could see if it cost hundreds of dollars.
And yes, it is as "easy" as removing your IC and swapping the necks, but you better make sure you weld that neck on as best you possibly can. If you somehow disrupt the airflow through there while doing the job yourself and end up thinking it's a bad mod, it's not the part's fault. As much as I didn't have 200 bucks to spare at the time, I sprung for a stock IC with it already installed.