Actually for that respective DTC to set it is just not low as far as actual manifold absolute pressure but way off electrically via either an open or short. The PCM module is alot smarter than we are.
Signs of a bad MAP accordian seal is oil dripping from the plastic forked holder and the PCM detecting actual low or out of range MAP per what is programmed in since it has to look at the desired values. In other words other DTCs should be present if that were the case, the most notable is the EGR valve flow test will fail generating a P0401 DTC.
Here is an old MAP sensor out of a Series II 3800 engine that I saved in my bad parts bin. Incidentally, it generated a consistent P0107 DTC.