Its not a good mod on a N/A car. You will lose a lot of bottom end torque and your upper gains will be minimal. It will also be difficult to tune out. It is a great mod with supercharging though.
Do a search for IMRC deletes over on Corral.net - they should have all the info you'll need. As far as I know (I haven't deleted mine), basically all you really need to buy is an epoxy to fill the holes. Take apart the intake, pull the IMRC plates, remove the butterfly valves and valve stems, fill the holes where the valves stems were sitting, then reassemble with the IMRC controller still in place (for the sake of the computer).