To put this maybe in perspective, and take out the AIO from the equation, the H60 gets almost exactly the same performance as a CM hyper212. I personally have a hard time justifying a hyper212 on an 8700k, nevermind a cpu as over the top as a 9900k.
It's not souch that a cpu of that caliber warrants the biggest coolers, but under any heavy load simply demands it.
TDP (afaik hasn't changed) is nothing more than an averaged power usage from a specific series of moderate apps. Designed around Quad core cpu usage. A minimum sized cooler on a 9900k is @ 2x TDP. Best cooling solution is a well outfitted full custom loop.
The H60 is sub-par.