Err.....trying to factor in card temperature is an utter waste of time. It doesnt matter if a card is at 10 degrees, 50 degrees or 100 degress. Thats just a factor of how well a heat sink can remove the power used by the gpu. It doesnt factor into cost calculations.
The only thing that matters is how much power it uses.
You do not spend a single cent extra if a card is at 100 degrees or 50 degrees. If it uses 200 watts it uses 200 watts. And if you are cooling your home instead of dumping the air outside, then it costs the same to cool a card at 50deg or 100deg as long as either case uses 200 watts. (note i know that resistance is a function of temperature, and a higher temp will draw more watts, but as long as you measure the watts, it doesnt matter. What the card draws at load is what it draws at load.)
It does matter for noise, since its likely the fan is spinning faster and thus noisier at higher temps.(which again uses a tiny bit more power to spin a fan faster, but again thats arleady accounted for in the load power draw).
And it would matter if you have to apply external cooling to cool your rig when mining. But this is also a function of total power draw, not the temp of the card. It a power density thing of trying to cram 1000 watts in a small space.
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Beyond that. watts/hash is not the only metric. It pretty much is for a huge mining farm. As well as the largest factor if you are power limited at your location. But if you are building 1 rig with spare parts id say its much more important to consider total mining hash rate. That is as long as the extra hash rate does not end up earning you less.
As an example: Option A gets 100Mh and earns $6 in coin for $3 in power = $3 profit, 33.33Mh/$. Option B gets 110Mh and earns $6.6 in coin at a cost of $3.45 in power = 3.15 profit, 31.88MH/$. Option C gets 120mh and earns you $7.20 in coin at a cost of 4.35 in power = 2.85 profit ,27.59Mh/$.
Option A is the most efficient. Option B is 4.5% less efficient, and yet it still earns you 5% more profit. Option C is 20% faster, but 17% less efficient, and earns you 5% less profit. Option B is the winner.
And thats not even counting the fixed cost of the base system. The cpu uses power, the memory uses power, the mobo uses power, the storage uses power. There is a base cost for having the system on.
Lets use the same example above, and add in 75 watts of base system power, and say we were talking about a days earnings, but we werent counting base system power. At .13c/khw(roughly us national average) that adds 24 cents a day in costs. That means Option A earns $6 for 3.24 in power = $2.76 profit, option B earns $6.6 for $3.69 in power = $2.91 in profit. Option C earns $7.20 for $4.59 in power = $2.61 in profit.
Option B is still the best and looks a tiny bit better, now earning 5.5% more profit on 3.5% less efficiency, option C is still the worst.
Efficiency matters, but just looking at $/watt on a gpu is not enough.
A good efficient power supply would be absolutely critical on a mining rig as well. If you are doing a 24/7 1000 watt load, at .15cents/kwh then having a power supply that is 5% more efficient would save you $65 in power/year If you tripple power cost, then it saves you up near $200 per year. On a 24/7 high power draw, the more expensive/efficient power supplies start to pay for themselves quickly with a big 24/7 load.
Note: I do not run a mining rig. I've only dabbled with using my current gaming gpu with mining when im not playing games. For me, base system cost is a rather large percentage of power draw using just 1 card(tho using a 8 core ryzen cpu also to mine pays for the base system cost, as well as the extra cpu power, and a lil bit of profit). And the platnium power supply i upgraded to recently is saving >10% on power compared to the 85+ rated one from 8 years ago. (Note i did not upgrade the power supply for mining, i did it before i even tried mining, old ps was insufficient, and i only really got the platinum one because it has a 10yr warrenty. With mining while idle however, it has turned out to be a really good decision)