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Actually, it is not just luxury cars. The Neon has it installed, but I agree it is probably for noise restriction rather than for heat retention. Most manyfacturers want to get all of the heat OUT of the engine compartment. It makes cooling easier and prolongs engine life if a constant temp can be maintained.
In fact the battery on the neon has a "themoguard" with a cold air tube. So they had to add additional cooling....
Jim
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