Ok so that wasn't easy to find. I found quicky for the M54 right in the center of the intake manifold.
The N62 it seems as suspected incorporates the IAT into the MAF. Makes for a pricy fix for a temp sensor that should be $40.
There is a kit to relocate the IAT to a better spot that conveniently splits the job of the IAT and MAF which cold save a pretty penny if the IAT died but the MAF is working
http://bd8ba3c866c8cbc330ab-7b26c6f3...stallation.pdf