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the formulas take into account the resistance of the material to transfer heat. Next it does matter a CU Heatsink will beat a Al heatsink even if they have the same surface area that is why the mainstay of heatsinks are Cu and not Al, and the liquid used in a wc loop does have a significant impact on temps thats why you dont use a lot of anti-freeze or the other additives. Because less water = less performance.
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