The IAC is located on the throttle body and really can't be relocated, I assume you mean the IAT intake air temp sensor.
From a tuning standpoint the best place on a fox is in the lower...SN cars are a little different especially with blowers I move them between the blower and tb
The computer is supposedly calibrated for the location in the lower intake manifold. With this in mind, it is probably the best location. The IAT also picks up some of the heat that the air picks up as it flows through the intake manifold. This results in a more accurate intake air temp measurement
I have relocated it to the stock airbox , but have not done any comparisons to see if it is better or worse. I did it to avoid drilling and tapping the threads for the IAC in the lower intake. The airbox just needed a 5/8" hole and some brass fittings from Home Depot.
Please check the really old posts. Someone with a data logger chimed in on this and elsewhere the fender CAI were useless mods.
I wondered why you would want to move it from the calibrated position.