Had a question about some of your results Usul. When you move from the 80mm fan at 12V to the 92mm Delta, there are the following temperature changes for the various models:
2005 (Aluminum) drops 3.6 C
3000 (Copper) drops 5.8 C
3100 (Copper) drops 5.4 C
3100G (G over Copper) RISES 1.7 C
This result on the 3100G simply doesn't make any sense. Also, did you consider side mounting a 60mm Fan to these heatsinks in order to better compare them to other heatsinks? Having a large fan without a shroud hovering over the heatsink is not as good as having a smaller fan directly focused on the sink. There is a ton of airflow that misses the heatsink if you're just using an unshrouded large fan. There are some pictures over at plycon relating to mounting a 60mm fan to the side of the Zalman.
Plycon Side Mount on the Zalman
If you mounted a 7K Delta on the side of those heatsinks then you could probably get reasonable comparison with heatsinks like the WBK38. I seem to remember some site reviewing the Zalmans with a 7K delta mounted above the heatsinks and they got great results like 103F on a 1.2ghz althon.
P.S. I've ordered a Zalman from Plycon and will post some results with a slim Delta mounted on the side.