Ok, here goes.
Ok, since I had replaced the 80mm fan that was on this cheapie hsf with a panaflo 80mm(H) and had yet to screw it down, I just ran it blowing upwards and then flipped it over.
Case is a microATX "desktop" design with the lid off.
BIOS readings in celcius blowing away:
System: 25 degrees
CPU: 45 degrees
Blowing towards:
Sys: 28 degrees
CPU: 42 degrees
Oddly, there's a 20 degree difference between the system and cpu temps.
After flipping the fan to flow towards the heat sink the system temp increased...?
Well, it's the cpu temp I'm concerned with so there it is.
BTW, the ambiant temp in the room is about 60 degrees Farenheit.
Conclusion: For this design, the advantage is "traditional" fan/hs usage.