It is funny how nowadays motherboard manufacturers treat heatpipe or properly filled heatsinks as a "luxury items" and they put them only on the premium boards.
Why is it funny? After board manufacturers started using 2oz copper foil on the PCB, ultra low RSD 'fets and more stages, it became easy to hit over 100W TDP without 'sinks on the fets, unless the board was really crowded which is sometimes the case on premium boards due to more/longer-slots and chips.
They're more about overclocking than anything. Well that and looking fancy, but it's barely even functional.
If they really wanted to keep the 'fets cool, they would tombstone them (leaded type TO-126/TO-220/etc, not SMD) and mount their heat spreader to the heatsink, not copper foil on the PCB, and then would barely need any heatsink surface area at all to exceed the performance of the best, traditional top-mounted 'sinks.