An intercooler with opposing end-tanks is more efficient... even with a U pipe placed on one end to route the air back to the inlet side. This is because the pipe is larger, the curve smoother and there is less turbulence... thus there is a lower pressure drop across the IC than there is in a "Spearco" (Siamese or same-side end-tank) type IC. Of course most aftermarket "Spearco" ICs are still a huge step up from the stock IC and unless you're going for high HP they're often worth the lack of frustration.
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