It changes the way the intercooler manages the air flow, and it does help, although post-fix cars will be running an even more aggressive low pressure EGR (which is the cause of the water in the charge air tract in the first place), so it stands to reason they may not only need the cold weather intercooler MORE, but it may not even do as much as it did prior.
I would advise anyone to find, download, and print the full TSB (the original one has been updated, the newest version is dated Jan. 22 2018) and look through it for a better understanding.
The TSB title is "Frozen Intercooler" and the number is 2025464 and covers all CBEA and CJAA equipped cars. The kit part number is 1K0-198-803-B. It is not cheap (over $500), and is pretty labor intensive to install (the intercooler is sandwiched between the condenser and radiator, and is held into the backside of the lock carrier, so the whole front of the car has to come completely apart to change it). But if it helps avoid bending rods, it is worth it. I have installed a few, and it does help.