The shape impacts the heat transfer behaviour heavily, there is a reason they chose a tall radial fin shape for that heatsink. On height restricted heatsinks even if you match surface area like that heatsink you wont be able to match it's thermal performance because heat wont spread the same way across the heatsink's mass. This is why also the p5q-e vrm+chipset heatsink i showed doesnt perform as well as it's looks would suggest.
Also if you cant match its height, you need to have more mass, to have more mass on heigh restricted heatsinks you need to go really wide. The wider you go in x/y directions the more surface not able to renovate air you have (the one facing the chipset/pcb), so you need more material to achieve the same thermal performance.
If you need more x/y surface then you need to watch out for height clearance of the surrounding pcb components, that means you need to make it even more flat with a big baseplate to make up that height clearance required (a wide T shape like the z97 heatsink i showed). If you do that, you restrict more the thermal performance.
To say shape doesnt matter is asinine. Seriously. And you take the 11w figure for granted whereas that is still a rumor laying around the halls of computex. Until we see actual power figures i wouldnt even attempt to trust 11w is absolute max peak. The heatsinks we have been shown in the motherboards showcased would suggest otherwise.
i was talking of the total surface, not the shape, total area is small, below 200cm2, the aluminium cover used by Gigabyte is more than this cooler and way enough, it s overdimensioned given the usage that will be made with the MB...
Also, so we put this failed comparison of yours to rest. That heatsink on the J5005-ITX measures roughly 56mmx92mm. The Z97X gaming 7 PCH heatsink measures 60x80mm. If my math isnt wrong, that is 5152mm2 of base area for the J5005-ITX vs 4800mm2 for the Z97x-gaming 7 pch heatsink, and that is without taking in account the difference in height between the 2 heatsinks. Also, a little point you excluded when mentioning that heatsink, per
https://androidpctv.com/review-asrock-j5005-itx-j4105-itx/ it reaches 87c of peak temperatures when stress tested, 18° shy of J5005's TJMAX. FOr sure everybody here would want x570 temperatures be a little lower than that, am i right?
Please, just stop. Or at least try to elevate the argument a little bit.