TPS volts and IAC count.

I thought they were important, but a local tuner said its not that important, at least my #'s weren't.

My TPS @ WOT is only 3.98 AND my IAC count is like 50-60 at idle

 

Your numbers are probably "OK". At idle, you want the IAC motor to have enough headroom to control the idle, either by opening up or closing down the idle air flow. As long as it isn't bottoming at a "0" in the process, it will provide acceptable results. You also don't want them near the max (155?) at idle, since the PCM needs to increase IAC counts as the engine picks up load, so that a sudden closed throttle will not stall the engine.

The TPS voltage is critical in several instances. First, it must be in the range of 0.20-0.90V at idle (closed throttle) to allow the PCM to baseline the "0%" TPP position. Then, the PCM appears to pro-rate the TPP open % by adding about 4V to the closed throttle voltage. You can check this by looking at the TPS volts and TPP % at both idle and at WOT. If it reads 100% at the indicated 3.98V, all is well. You also have to insure that the transition of voltage from closed to WOT is smooth, with no irregularities. The reading may look "low", but as long as the PCM recognizes 0% and 100% TPP, you will be OK.