I "jumped on" heatpipe coolers in 2004 when I purchased a ThermalTake PIPE101 cooler for a P4 Northwood machine. I quickly upgraded from there to the XP-120, once I read the reviews on the latter. Some people were saying that heatpipes wouldn't work well because of orientation and gravity, but I found a white-paper published by a company that had developed heatpipes for NASA, and my faith blossomed.
The XP-120 had a thermal resistance (for a fan running around 2,500 rpm) of between 0.14 and 0.16 C/W. It was great for an over-clocked Northwood 3.0C.
I upgraded the processor to a Prescott -- eventually a 3.4E -- and swapped an SI-120 for the XP-120. The SI-120 had a thermal resistance somewhere between 0.12 and 0.14 C/W, and showed a narrower idle-to-load range despite the Prescott's higher TDP.
But I cannot show you a direct comparison for a single processor. The Ultra-120 (original) had a thermal resistance of 0.12 C/W, and over-clocking an E6600 by about 39% brought the load temperature to around 53 or 54C with room ambient around 75+ F degrees. Going from the Ultra 120 to the Ultra-120-Extreme for the same over-clock and processor resulted in a load temperature of about 47C at the same room-ambient, and there was some improvement arising from diamond thermal paste and -- (of course) -- my ducting mod. Also -- the U-120-Extreme was purchased as "custom-lapped." So the improvement includes the benefits of lapping.
My best guess is that the U-120-Extreme has a thermal resistance short of 0.10 C/W -- more precisely estimated at 0.097, but choice of fan and fan-speed would make the precision less meaningful. You could make a computational comparison of idle-to-load spread -- or load temperature reduction -- by applying the ratio of thermal resistances, and it would probably give a decent order of magnitude in what you could expect between the old XP-120 and the U-120-Extreme for, say, a Northwood processor.
Put it this way -- and forget about over-clock settings for a moment. The TDP's of either a Northwood or C2D are known. So with thermal resistance figures for either cooler, you can get an idea of how they would perform with either processor.