Dual IAT sensors

If you have two IAT sensors, does the ECU take an average of the two readings? Are most ECU's set up to handle two IAT inputs? Also, is it a good idea to have two IAT sensors for redundancy and a more accurate IAT reading?

Totally depends on the ECU and it's firmware. On some high-end racing twin turbo setups, I know that in the past dual ECUs have been used one for each bank, turbo / wastgate. Each has their own IAT, MAP sensor, etc. If I had two separate air paths, I would think that dual IAT would make sense from a diagnostic point at least.