tired of researching, so what is the best P4 heats

Aircooled i assume?

Without a doubt the swiftech MCX-4000. A monsterous lump of copper... and monsterously expensive.

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yup, the MCX-4000, and if you want supreme performance, go with:
a delta screamer at 80CFM (and 52 dBA)
a thermaltake smart fan 2 at 75CFM but with a variable speed controller, 48 dBA max
a vantec tornado at 84 CFM and 55dBA

otherwise even a really quiet fan will do well with this heatsink

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