I thought that thermal energy is described in joules (calories?), and heat is measured in watts (j/s)? I concede that this particular case, it doesn't matter as a video card is a steady-state system. It just makes it easier for me to visualize a known quantity of energy and follow it around as it moves and is dissipated.
Heat Rate is in watts.
http://en.wikipedia.org/wiki/Heat
3rd paragraph "Notation and Units"
For the sake of videocard, think about it this way:
1. GPU produces X number of Joules of thermal energy per second.
2. It must give up to the surrounding area X number of Joules per second.
3. Heat Rate or rather rate of thermal energy transfer from the card to surroundings is defined by:
Q'=A*dT*k = X Joules per second
Where:
Q' is the time derivative of heat (Q'=Thermal energy leaving the card per second)
A is the total area of the cards heat sink fins
dT is the difference in temperature between heat sink fins and air.
k is a constant which depends on heat sink design, density of air, velocity of airflow.
Assuming that for both cards A and k are near equal and ambient temperature is the same, that would mean that the ratio of dTs for the cards is the same as the ratio of their rates of thermal energy (Heat) generation.
Edit:
Now the fun part:
Radeon is at 96C and GTX is at 111.9C.
Assuming the same ambient temperature of 30 degrees ( this may be too high for average temperature of the room, but a good guess for average temperature near the card) we have:
Qr'~(96-30) = 66
Qg'~(111.9-30) 81.9
which means that either GTX is producing 81.9/66 times more thermal energy (Heat) per second, or that the cooler/fan combination on GTX590 is only 66/81.9 as efficient as that on Radeon 6990.
Either case, GTX590 is a HOT item... (Pun intended)
Aditional reading on forced convection, the "k" term in above given equations:
http://canteach.candu.org/library/20043805.pdf
WARNING, above link is not for the faint of heart.