From a practical standpoint, and in this case particulalry, always remember that heat is transferred DOWN a temperature gradient. That is, heat is tranferred FROM a hot source TO a cooler source and not vice versa. In an abstract theoretical argument, gravity may play some role, but any gravitational effects on heat transfer are dwarfed by heat transfer from the hot heatsink to the cooler air. The more pertinent issue here is the density of air as a function of temperature. In a computer case, there is not a big enough altitude change to say that the air at the top of the case is necessarilly cooler than the air at the bottom of the case. But, regardless, heat energy will be transferred to whatever source is cooler than the hot source. In a computer case, the surrounding air is the cold source and gravity has no effect at all. Now in space, or in a perfect vacuum, that can become a different story entirley. But here, on earth, in a computer case, the mechanisms of heat transfer are not affected by gravity. That is I am simply saying gravity does not "pull heat" down in a computer case. Heat is always tranferred from hot to cold in its simplest sense.