Just put it back in its original manufactured state and send it in. The worse they can do is deny the claim if they think the heat sink was removed.
Looking at the nVidia website. I see no mention of heat sink removal. It would be up to them if they notice it to decide if it constitutes misuse, abuse and/or customer caused damage.
If they do deny the claim. Perhaps they will offer a discounted repair or you can get it back and sell if for parts only on eBay.