Beer goggles make the speedo faster, people more beautiful in bars, improves your karaoke voice, and encourages you to dance like Ben Vereen.Didn't really think you where looking for an answer. One of two possible
1. Cooler air and the bike makes more power
or
2. A few beers and optimistic reading of the speedo.
Cooler air gives a boost to older bikes that don't have the magic of ECUs. Modern technology takes air temp and altitude into account in providing instructions to your engine. Still, it only works within a range so if you have a choice, go for an optimal temp that is warm enough for tire traction but cool enough for rich oxygen.
As for the ton — it is a rush. Most modern sport bikes get there in less than 8 seconds, but it is a glorious 8 seconds with musical accompaniment by your air intake.