I can tell you from my experience that I'm running 49-50C at idle with the Zalman at full crack with my main fan off. If I turn the 305mm Katrina on Max, which starts sucking papers off the desk across the room and has Dorothy screaming for Toto, I'm still running 49-50C at idle. Big freakin' deal. You're absolutely right. Airflow schmairflow. It's all in the HSF.
The only thing that ever made any diff was when I ran a dryer conduit from my window 18000 BTU AC right into my case. Then I saw a 28C idle/42C load for the first and last time ever. I had to wear a coat and gloves to use the PC, but DAMN did it run cool. Ambient temp is absolutely critical. If you wanna work in an icebox, then your CPU will thank you.