Kevin, if "additional air flow is measured and compensated for via the MAF", then why doesn't the computer also adjust for the ignition and cam timing, and fuel for that matter? All that is being added is more air...
Does the same hold trur for the tune when you add a CAI? The MAF compensates for the additional airflow, but that's it, then the tune is nede to adjust timing and fuel?
At a minimum, the cold-air intakes usually change the size of the measured volume of air which means the MAF curve in the tune must change...
Conceptually you can think of the MAF "sampling" the air flow in a small portion of the intake tube and multiplying that by the area of the intake...
So, given a particular voltage reading from the MAF, if you put it in a larger tube that same reading means more air passing per second than the same reading in a smaller tube... (its often not quite so linear given the joys of fluid dynamics).
There is a table in the PCM which correlates air-flow per second to voltage readings from the MAF...
Further, many Cold-air kits change the MAF senor itself - so that table has to be re-written entirely to match the calibration of the new MAF sensor...
The delete plates present a restriction to the intake - so if nothing else is changed, the MAF will simply see more air moving into the engine and report that (correctly) as higher MAF counts...
As for timing/fuel - the CMCV's were there to speed up/agitate the air coming in at lower RPMs which results in more efficient combustion at lower speeds...
The PCM has no concept of "measuring" this quantity so it relies on the values in the timing/fuel tables to have accounted for this...
It doesn't "adjust", it just reads out of a table based on RPM, load, temp, MAF etc.... That table needs to be adjusted by the tuner to compensate for the change in character of the air in the cylinder at lower RPMs and also to take advantage of the improved flow at higher RPMs...