I tried this a little while ago. I used a
Thermaltake ducting mod, pointed it at my rear exhaust fan and reversed the fan to pull air off the HS. CPU1 temps saw no gain or loss. CPU2 temps rose by perhaps 10C. Almost all HSF combo's have the fan pushing air rather than pulling for a reason. I have only heard of 1 exception in which pulling air was more effective and it was very particular conditions (certain fan, certain HS, etc). I'm too lazy to dig it up...
I should also add that I think in the Dell Precision Workstation line, there is a huge duct that encompasses both CPU's and pulls air off via 2 fans (80mm?). I'm sure Dell did their homework and found pulling air more effective in this case.
So in a bunch of words, I guess what i'm trying to say is I don't know heheheh