Most people would not prefer to spend MORE on a heatsink that REQUIRES lapping and does not come with a fan....
The ultra 120 isn't all its cracked up to be in the least.
If you read the OP, you would have noticed him say "Price is not an issue", and that PERFORMANCE is #1.
It might not be the cheapest, and it might take a small investment of time and money ($10 will get you enough to lap lots of procs. and heatsinks, they take like 20-30 mins. each), but after the work you end up with the best performance heatsink you can buy.
BTW who are you to come into a thread and put someone's tried and true recommendation down without even making one yourself?