A "load" calculation that is generated by a fixed formula based on throttle position, intake air temp, mass flow, and whatever odd values it uses, does not give you the control a MAP based system does. Unless you can actually modify how things like intake air temperature modify the load calculation.
For example - with a map based system, you can exactly define how much fuel trim is added or subracted for any given intake air temperature independent of load.
You can alter the pulsewidth calulation base don each variable independently, rather thanon a calculated mish-mash value that tries to incorporate them all.