makkem :
Yeah but thats water cooling not helium and can run at 13 C below ambient not nearly 300 C below ambient there is a huge difference.
Of course there is a huge difference and though it cannot reach 300c below it can go sub zero with motherboard insulation and running anti-freeze type of coolant and is much cheaper than attempting to incorporate and maintain running liquid helium circulating through a cooling system.
Assuming he would like to circulate the liquid helium for a 24/7 overclock, if not and it's just a one time high clock usage he may as well stick to LN2, disregarding any cold bugs he will encounter.
Yeah you are totally correct and it is a much more practical to use a Peltier or even liquid nitrogen.