The only thing I would say in this regard is that while their results are probably pretty accurate, there's a few other things to consider, like PS location, and a few other elements.
The concept of convection comes into play heavily, as well as fan location, velocity, raw flow and the possibility of turbulence inside the case.
Few other factors are how well the case is sealed and the design of the case.
I'm no scientist, nor do I even have a degree of any sort, but these are the concepts that stand out to me.
Smaller fans at high CFM ratings will produce velocity. - You don't want velocity unless you're pushing outside the case.
What you want in the case is volumetric flow. That's why 120mm fans have become the norm as of late - High CFM, low RPM, Low Velocity.
Velocity ends up creating turbulence inside the case - which fan can overpower the other?
What you want is smooth intake and directional flow following convection to quick evacuation outside the case.
This is why I went with the Antec 900 in the first place. The 200mm fan at the top isn't there with the idea of being the primary exhaust fan - it's merely promoting convection in the right direction where the 120mm fan on the back evacuates most of the heat from the case - It's a very low rpm low cfm fan that pulls from a wide area.
The next is logical direction of fans - I've set up cases with a rear intake fan across a radiator and top exhaust (Right above the intake), and a front intake fan with a load of velocity and CFM to cool the SLI'd graphics card. - It was sectional. The Graphics cards (8600GTS's) had their own exhaust slots on the rear, and it works pretty well. The two 8600GTS's stay at around 58C loaded with stock coolers, the CPU (Athlon X2 64 6k+ stock clocks) rarely breaks 45C. (Antec P180 with Swiftech everything on the liquid cooling, Apogee GT water block - I would have gone with DD, but it was a combo deal the guy I built for preferred.) - Nothing lapped.
Currently, I have a Thermalright HR03+ cooling my 8800GTX wrapped around the card (rather than extending away from the card), and the 92mm fan on it, is pulling air through the HR03+ rather than pushing down into the back the card.
Were I to swap directions, and push air down onto the back of the card (through the HR03+) it would actually increase my temps, as I'm moving against natural convection and the pull of the 200mm fan and the V1 on the CPU. - Creating turbulence and vacuum at points in the case.
I suppose this is a "Duh" response for some folks.
Here's my case and flow directions, spare the 200mm on the top.
http://img523.imageshack.us/img523/1366/pict0018gm3.jpg
Edit: Changed to a link, Pic was too large.
The rear fan I have on mine could be eliminated, spare that it affects my temps in no way, and I have no other use for it.
Current Temps as I browse DH.net's forums (no other load spare Windows Media Player) 42c CPU, 27C System, 49C GPU, Per nV monitor.
There's one other thing I'd mention that didn't really fit into the context of Chaosminionx's post in the Hardware Forums regarding the TR 120 Extreme and the gaps it had. I would have posted it as a reply there, but it seemed a bit out of context to the whole of the discussion. This seems to be a bit more related to fan placement per the quoted text, but perhaps this post is as well. I dunno.
One breath can fill one of those plastic bags they put newspapers in because it's pulling air from elsewhere along with it - A Venturi effect.
Taping the push-through side of a Thermalright 120 Extreme would be wasted in this regard - you'll get more flow by leaving it un-covered. That's why thermalright designed like that. The exhaust side, I could see taping, however as you may not want ambient air in the case being pulled with the air exiting the heatsink.
Trivial, but it may make a slight difference.
There's my three beer'd post. I'll check it tomorrow to edit it for clarity and stupid beer'd up mistakes, but hopefully this helps someone.
At this point, I'm on a bit of an un-sober tangent so...
Back to my Stella.
Sorry if I was totally offbase on this. I'd be happy to delete if this is wasted forum space on an idea I was 100% clueless about.
/flop