I apologize, I see now how my post could be taken as argument. I was merely saying that it's worth looking at more than the noise results from TPU reviews because if the quietest card, card A, is running 10* hotter and only 2db quieter than another card (B) with stock fan profiles that would suggest that you could turn down the fan profile on card B to achieve lower noise levels (say by 2db, maybe a 5% decrease in fan speed) while getting better temperatures.
For example the MSI Gaming 780 vs ASUS DirectCuII 780.
26/28db idle, 30/30db load
BUT the MSI card is clocked higher at stock
902Mhz vs 889Mhz from the factory
BUT gets higher temperatures at the same noise level
73*/67*C - max temperature with stock profile
BUT THEN they OC the cards as far as they can, and the ASUS clocks higher
1020 and 1765 mem vs 1090 and 1855 mem when OC'd
WHICH LEADS TO the ASUS achieving lower temperatures
76*/68* - max temperature with extra OC
Not the best example, and I don't think they updated the temperature/OC chart for the ASUS card's new BIOS as they did for the noise test, but just to illustrate that a "louder" cooler in idle actually performs better at load while maintaining the same noise profile. I think if they were clocked 1:1 and fan profiles were adjusted you would probably get lower noise and temperatures from the ASUS card.
No need to apologize, i like your argument and while i do agree with most of it, you are disregarding some crucial points (at least in my POV), for example in my case, i want my PC as quiet as possible when its at idle, specially at night where ambient noise is low, Asus might have a better cooling setup in terms of temperature, but not all fans are created equal, even the deisgn of their pwm profiles matter (even if you can use software like msi afterburner, evga precision, asus gputweak), not all will drop as low. The Asus DCUII is still noisier at idle than the MSI Twinfrozr,
Weather the Asus can be vbios flashed to drop the fans idk, or weather the asus fans can drop to the point that the MSI can to have the same noise ratios idk. Both cards have the same load noise, 30db according to techpowerup (this is with the new asus vbios), and probably asus is better in terms of temps on load and ocing, so you can get more performance for your $$$, but MSI can idle 4db lower than Asus.
From the MSI reveiw (this is the Asus DCUII with the old bios)
Now from the updated vbios,
Update: ASUS sent me an updated BIOS that improves gaming noise levels of the card dramatically. NVIDIA's Boost 2.0 tries to manually adjust fan speed levels to avoid sudden changes. ASUS did not take this mechanism into account, so the card ended up running higher fan speeds than intended. With the new BIOS, the card reaches 72°C under load (good), and noise levels are reduced by 6 dBA (very good).
So after the new vbios, both cards have almost the same load temps and dbs (1C lower for the asus). But according to the reviews of each card, Asus has slightly higher core clocks but lower boost clocks than the MSI. Now your argument about the 68C temp on OC is no longer valid on the new vbios, assuming 72C as the new temp for stock, and in the past was 1C higher for the OC 67/68, so it should be at least 73C (more likely more), even then its 76C of the MSI vs 73C of the asus.
Overall i still think MSI is a better buy, lower idle noise (24db vs 28db), 1C higher load temp for the MSI for the same noise (30db).