Has anyone checked how flat the heat spreaders are? One explanation for the improvement is simply improving the thermal interface by eliminating gaps, especially if you do the same thing with your cooler (or the cooler you're using is already really flat).
I've lapped a few heatsinks and a CPU. I didn't bother to take before/after measurements, but others have.
BTW, is it plausible that the height of these heat spreaders has something to do with preparing the platform for CPUs with V-Cache or in-package DRAM (either DDR5X or HBM) stacks? Or are they just waaay too thick for even that to make sense?
My other theory (though it's really more of a fantasy) is that they wanted to use a vapor chamber. I think the ideal scenario would be to somehow make a vapor chamber, the bottom of which is comprised of the PCB/substrate and dies. So, you'd effectively have phase-change direct-die cooling. That would eliminate hotspots on the heatspreader, making it much more effective at conducting heat into whatever you mount atop it.