I believe there is a difference in flow by core type, and the core types have different cooling efficiencies as well.
So is your airflow test going to directly correlate with IATs, and then beyond that dyno tests showing power output differences? That is a lot of testing and money to dyno test each setup so I wouldn't put you to that, but I also wouldn't want to come to a conclusion that something is good or bad based on only airflow, if it wasn't the end all be all or only metric needed for measuring the worth of an intercooler.
For example, an IE intercooler has been used on sub 10 second 1/4 mile Golf Rs, but if the air flow of that intercooler is less than a random eBay intercooler, what conclusion can we come to from that? Would that eBay intercooler have made the car faster? Was the IE intercooler a restriction?
Really not trying to be contradictory with you either, just putting my thoughts out there.
I was testing the Neuspeed IS38 core.
The airflow test is not going to correlate with IAT.
The two performance criteria I assess with intercoolers are how well they cool the intake air and how much of a pressure drop they cause the intake air. In general it is a tradeoff between the two, what I would call a better design would be able to do both well.
I've seen temperature logs of the Neuspeed FMIC from some other users and in my opinion it is on par with the overall average for aftermarket ICs. The airflow is below average compared to the products I've measured. For me that makes the product an overall 'not recommended' as I would expect at least average performance in both areas of measurement.
There are absolutely unknowns and perhaps there are situations where the Neuspeed would be a preferred product, I'm making my recommendation based on the limited information that I have.
In a case such as what you describe if one IC cooled better than another, but the second IC flowed better, a more thorough comparison would be needed. I'd want to determine how much of an impact temperature and airflow have on vehicle performance independently, and by how much each IC outperformed the other in those areas. This comparison would likely have to start to account for the charge air characteristics since different turbochargers and how they are being operated will become a consideration.