I'm one of the rare 80 owners who actually still uses the heater on cold starts so I'm leaving it in for now. I'm not 100% convinced about the heater element restricting airflow enough to affect performance on a standard engine though. It obviously will cause some restriction as gas flow rate and volume increases so If you're tuning the motor with more boost, open exhaust, headwork etc then maybe. JMO
On a 24v engine without the EGR setup it makes sense to put the heating element closer to the inlet manifold for efficiency as the air will lose less heat getting into the head. With EGR it has to be sited upstream of the point where the EGR gases are mixed with the intake as the heater matrix would probably get clogged very quickly.
Ive often thought about changing the cross over pipe for a cleaner egr removal look. Now that you tell me the inlet manifold will need changing ive lost a little interest.. the cost will have gone up considerable too.I had mine out when the tappets were done and the crossover pipe was removed.Its in a different place in mine (24v import) just before the inlet manifold. I concluded too that it wouldn't restrict air flow enough so I didn't take mine out. That said the majority (but not all) of the 24V imports don't have the EGR valves so the inlet manifold on mine was like brand new inside. It may be an idea as an alternative to blanking the EGR valves to source a S/H import manifold , crossover pipe and the associated bits of vac pipework to keep the inlet manifold clean.
I wonder though after the length of time these have been operating what the inlet ports of the head would look like restriction wise ( with EGR valves that is).