The temperature of the gas does not matter at all. Colder temperatures just make air denser and when you already have it in a compressed bottle so it really doesn't matter. Its horsepower potential over just compressed air is the fact that air on average is about 21% oxygen and Nitrous is N2O so about 33% so more oxygen per volume and then you also take into account that it's compressed and you have a high concentration of oxygen by volume.