Well how about most high quality heatsinks perform within a few degrees of each other? How about the fact that case size, noise level, price, weight, and ease of installation are all as important as cooling performance depending on the person, motherboard, or rig in question? How about the fact that two reputaible websites can classify the same heatsinks differently in their own "charts" as well as find marginal differences in performance? Are you ******* serious when you say that?
The xigy is cheap but its loud and doesn't cool the best. The thermalright IFX has the best performance but it is huge and expensive. The artic cooler 7 pro is cheap and easy to install but doesn't cool as well as the xigy or the thermalright.
If I wanted a quite case I might get the thermalright or the artic cooler. If I wanted best performance for my dollar I would get the xiggy. If I had case limitations I would get the artic cooler again. If I didn't care either way then maybe the thermalrigth would be right for me.
And that is just considering 3 heatsinks and their abilities and strong suites. Now multiply that by all the heatsinks out there and all the benefits each can bring and you have no all around ******* best heatsink.
You find a general consensus, across the web, of the "best heatsink" with one model coming ahead in a noticeable margin and I will eat my monitor and leave these forums forever.