fwiw in my use of english as an american I see it this way
ignorant = technical term meaning lack of knowledge
idiot = insulting term meaning lack of intelligence
I am often ignorant yet I don't consider myself an idiot.
Anyway on the topic of bang for your buck heatsinks I'll quote myself from another thread shortly after a recent review
Given the new review I thought I'd do a quick price check of the top half of the test results on the temp rise chart. I dumped the ones that were overpriced vs the performance or had mounting issues and came up with this short list. Prices were from a quick google search and include S&H and taxes for my zip code in the US.
Thermalright Ultra-120 eXtreme Rev.C $66
38 degree rise 790g
Mounts both ways on AMD boards. Editor's Choice, best on SPCR list at end of 2010. Gets a 9.5 on the recommended list.
Noctua NH-U12P $64
39 degree rise 600g without fan / 770g with stock fan
Mounts both ways on AMD boards. Good choice for those that move their PC a lot and are afraid of heavier heatsinks. Gets a 9 on the recommended list.
Scythe Mugen-2 $44
39 degree rise 870g including fan
Mounts with "proper" orientation on AMD boards but only mounts in that one direction. Gets a 9 on the recommended list.
Cooler Master Hyper 212 Plus $29 (best bang for the buck)
41 degree rise 626g including fan
Mounts both ways on AMD boards based on
http://www.hardwarecanucks.com/forum/ai ... rance.html
Again the Cooler Master 212 Plus is light enough for those afraid of heavier heatsinks. Gets a 8.5 on the recommended list because the stock fan throbs but for a SPCR regular this is easy to fix with a fan swap. Grab your favorite 12cm/120mm fan and make it right.
Now that post was made before the Noctua NH-C14 review and the NH-C14 hasn't been added to the recommended list. Noctua NH-C14 is $90 shipped to my house so it's certainly not a value heatsink but it is the best top down heat sink and it's very flexible for low clearance and high clearance situations.
Best value only makes sense if you do a search based on the price it takes to get it in your hands and that includes retail price + shipping + tax/VAT + any odd fee someone might tack on + real world considerations like driving to a post office or store or whatever you personally might have to get that device in your hand.
It also matters what hardware you have laying around or already in your PC. If you have a stack of high quality fans you might consider the Hyper 212 Plus a good value, if you have crappy fans and need to step up the Mugen-2 might be cheaper for you than buying a Hyper 212 Plus and buying a better fan.
Only you can decide how much a heat sink would cost you given all the possible variables.