I just went thru that decision process...
From the past threads I found, there's a strong recommendation for an "alternate air inlet". In the event some kind of freezing precip should ice over and plug the air filter, an alt-air inlet lets you switch to warmed air... virtually the same as carb heat ... even though with FI you don't need the latter. In my case, I'm not putting on an additional heat muff; but will just have the alt-air draw warmed air from inside the cowl to melt any frozen precip. My SJ cowl provides the fiberglass trinkets to fab the alt-air flapper door which will use a cable operator.