I received some more technical info from Wagner on the difference between the two ICs which I will include here and on the first post:
To give you a bit more technical Background.
Our Performance intercooler features a Bar and Plate core and the competition Intercooler has a Tube Fin Core.
I attached a Graph, which shows the internal Pressure drop of the OEM Intercooler and both of our coolers.
Pressure Drop BMW F20 135i F30 335i Comparision WT to OEM Intercooler by mikew2069, on Flickr
We are testing these coolers at 2.5PSI Pressure Drop and see how much they flow at this Backpressure.
OEM 340 CFM
Performance 375 CFM
Competition 436 CFM
Testbench is a Superflow Probench SF-1020
IAT Results are different according the internal Pressure Restrictions.
The Performance Intercooler has around 5-10 deg. less IAT than the Competition Intercooler.