PL2 power draw is only for a limited period of time, assuming the motherboard doesn't default PL2 time to infinity. So you don't need a heat sink to handle PL2, only PL1 since that's the steady state power draw.
However I still wouldn't put something less than say an Arctic Freezer 34 or a DeepCool A400 on it.
You can always adjust the PL2 to be below the max performance of the cooler so that you will always have good (enough) temps on the CPU.
Whatever cooler you put on your CPU that's how high the max power draw of the CPU will be, if the cooler can only cool 100W then the CPU will only draw 100W ,if you don't adjust PL2 the CPU will run at 100C when you run heavy loads on it but that will not damage the CPU.