No. The booster does not change the level of the enhancement.
The IO doesn't actually change level, it just gets more powerful. So you can continue to use it even if you are level 27, it is level 30 and you raise it to the equivalent of a level 35.
The nice part is, if you exemp down, it also continues to be a level 30 so you keep set bonuses longer.
Justice Blues, Tech/Tank, Inv/SS
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Fighting The Future Trilogy
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OK, it says I can take an enhancement up to +5 levels over its normal level, can I give it +levels that would take it out of my level range to use?