It is important to distinguish the cooling system's steady state power transfer capability (in Watts) from the steady state temperature differential required to achieve that power transfer.
As a very simple illustrative example, imagine geometrically identical copper and aluminum bars insulated along their length. On one end, each bar has a constant power source (our power electronic device). On the other end, the bar is in contact with a large reservoir of ice water at 0C.
With the thermal conductivity of copper being twice that of aluminum, the power source device on the aluminum bar will be at a steady state temperature twice as high over 0C as the device on the copper bar providing the same amount of power.
The comparsion is not much different when dissipating to ambient air at, say, 25C.
Curt Wilson
Omron Delta Tau