If it can beat a Scythe Ninja, then it would be the best... but since in that link, there was no comparison between the two, then I can't agree with you about it being the best. A Scythe Ninja can take a 120mm fan, this one only can take a 80mm, so by sheer physics limitations, this cooler would ultimately lose out to the Ninja. You just can't beat physics....
You are right, you can't beat physics, but the details of thermal physics will go way beyond any person's understanding who is not educated in that field.
You also have to take into account, materials, pureity of metal, air flow, air pressure, heat distribution, surface area, heat, fan design, heat conduction to name just a few things. The size of the fan had only 1 part in a huge equasion of how well a cooler works.
For example the Zalman 9500 is designed to blow the hot air right towards the exhaust fan, so the hot air is taken straight out the computer case rather than the hot air coming out the sides of the cooler like on most conventional designs. Blowing hot air on the motherboard, memory and cards, waiting for it to get sucked out by a fan.
Designes of most things now go way beyond the basic understanding of 99% of people now. How a F1 2.4 engine produce 700bhp while a Ferrari Enzo (Probably the best all round super car there is) produce 650bhp and have a 6 litre engine. Less power for an engine twice as big? It doesnt make sence.
This is why I find all the reviews of products very handy. I often see a design of a cooler and thing that must be great. Only to find it gets slated in the reviews.
I have a good understanding in physics since I did an A-Level on it, and was interested enough to pay attention during the lessons.
The reason why a Zalman CNPS9500 performs so well despite only having a 92mm fan all depends on the quality of design and of the materials used. The use of copper and the design of the heat-pipes, along with having the air exhaust onto the rear fan, all help in making the heatsink perform well. The heatsink that is being shown here has some of the general ideas, but has suffered from lack of dissapation area. The Zalman has a pretty huge dissapation area, all of it being copper, so the transfer of heat is very efficient thanks to the thermal conductivity of copper. The EverCool heatsink however, only has a slimline 80mm fan within the heatsink, and the dissapation area is rather small considering the design of the aluminium fins. Aluminium is a good material to use for cooling, thanks to its high heat capacity, but it suffers from the fact its thermal conductivity isn't as good as copper's. This heatsink in question, in the end of the day, doesn't have the quality of design in order to be amongst the best of heatsinks, however, I would only consider this heatsink to be a cheap option for cooling stock components.