abhi_jollyguy :
Now I don't trust Frostytech's testing methodology that much though I admit that their testing methodology is up-to the par.
They have stated in top ten intel heatsinks chart that Spire Thermax Eclipse II and Tuniq Tower 120 Extreme are better than Noctua NH-D14 and Thermaltake Frio is better than Prolimatech Megahalem - which I think is totally impossible.
I would almost guess that the Noctua's use of lower CFM, higher static pressure may not out pace a higher 80CFM fan on other heatsinks under the right circumstances. I mean I do use a Noctua(NF-12P) fan on my CNPS10X Flex, but one and clearly 2 Antec 120mm 80 cfm fans do cool a fair bit better. But for the lower noise I use the Noctua fan. That would be my guess.
The Spire's Thermax Eclipse II for example does have a 93cfm fan, that is allot of air and it only beats out the NH-D14 with 2 of those fans installed.
The Tuniq Tower 120 Extreme only "Beats" it by 0.4 degrees.
All this can change as you get closer to the maximum heat sink capacity. Overclocking sites tend to get a different result because they are pushing allot more heat then frosty tech. When I had a Freezer 7 Pro on my E6600 back in the day, it was cooler then Zalman's CNPS 9500AT but with a Q6600(quad vs dual) overclocked the CNPS 9500AT took a lead, then at one point nothing could keep up with the heat(well, nothing I had).