for more detail on the algorithms used in the ECU to correct fine learning when IAM changes, you'd have to ask a engineer at Denso. . . I don't know!
I do know this: a reset on my vishnu reflashed ECU puts the IAM right to 16 right off the bat and I feel a lot less "learning" over time than I did with a stock ecu. I assume the only learning I feel now is the ST and LT fuel trims coming through.