the stock and most aftermarket locations for the intake seem to route the piping above the exhaust manifold, around the cylinder head and place the filter near the oem front air scoop
like
the cowl intake (for this car at least) is shorter, places the filter in a kind of "sealed" compartment from the rest of the engine and supposedly benefits from the high pressure at the cowl area as well
*not my car, but same design*
so you could say the cowl intake benefits more because the most part is away from any heat sources