Mercedes-Benz TT V12 S600 - P0240 Code: Low Engine Power Under 3,000 RPM

I recently purchased a used Mercedes-Benz TT V12 S600 on a budget and love the car's performance—however, it's experiencing significant power loss below 3,000 RPM. Multiple forum discussions point to engine fault code P0240, which relates to an intake air temperature sensor issue. While I've noticed a smog-related air pump warning, no direct engine codes have appeared yet. The vehicle was recently serviced with the engine removed and both turbos replaced (new left turbo; right side inspected). A full major tune-up has also been completed, and power returns normally above 3,000 RPM. The current mechanic at Mercedes-Benz suggests a faulty intake air temperature sensor located on the lower intercooler pump (I/C), which may be affecting readings from both MAP sensors—these are connected to dual air filters. After further research, I discovered two additional sensors on the intake manifold: one linked via vacuum hose. Despite extensive online searches, I still cannot identify these components or their exact function. Given their critical role in engine performance at low RPMs, understanding them is essential. My primary concern remains: why am I not receiving any P024 or related engine diagnostic codes despite the symptoms? Is there a delay in code triggering, or could the issue be intermittent?