BAC valve?
#3
Engine, Not Motor
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"I want to do something but have no idea why nor the consequences".
The BAC valve is used by the ECU to regulate the idle. Removing it and installing a blockoff plate is a downgrade to the car as you will now have to do silly things to keep it idling properly (like jacking up the idle to a higher RPM). There is absolutely no gain in any way, shape or form from removing the BAC valve. Period. Removal of the BAC valve for the purpose of removal of the BAC valve is idiotic and breaks the car.
So yeah, while you could just block it off, you don't want to.