Without taking price into consideration the Tuniq Tower 120 is the clear winner, something better than the Tuniq would be the Thermalright Ultra 120 Extreme paired with a Scythe S-Flex fan.
Here is a Review of the Thermalright 120 Extreme
The Ultra 120 Extreme isn't out yet. But you can pick a Thermalright Ultra 120 which performs very similarly to the Tuniq but with the ability to pair it up with any fan you choose you can get superior performance or quietness. One of the better options is the Scythe S-flex. Either choice is a good one.
The best retail hsf on the market right now is the Tuniq Tower 120 paired with a high cfm fan (or 3). When the Ultra 120+ is released it'll be the best.
Of course, there's also the TEC coolers, such as the Titan Amanda, Vigor Monsoon II, and Ultra ChillTec. They all cost about $150, and will give you better performace then a Tuniq Tower or Ultra 120+ ever could. I wouldnt classify them as a hsf though.
