They both claim to give you lile horses but thats deffinatly not the case. Cooler air is always better just cause cooler air is more dense, there for increases combustion. The TB spacer is also good cause it allow more air to get into the mani behind the throttle valve.
I have both and like them both. I really only noticed an increase in throttle reponse and maybe a little more mid range power, but nothing special.
If I were you, I'd make your own intake, using a 6X9 K&N cone filter from Rusty's and use a wind sunshield to sheild it from heat. The K&N tubes are rediculously over priced. If you want, add a TB spacer, but to get even more out of it, you can have them bored out to 62mm. Also a bored TB is 200 bucks if you wanna spend alitte more.
Here is my intake. I know its diffrent on a TJ, but at least you can get an idea of how to make your own with a few things from Home Depot.
And here is the filter I got
And if you don't wanna make your own tube, Rusty's tube its only 30 bucks