If two people have the same GPU with the exact same clocks speeds, but one is running significantly cooler than the other, the cooler card will attain higher FPS. I do believe this to be true after MrGenius pointed it out to me. I just tried matching GPU clock speeds to the other user with an i7 7700K on the list below me and I benched a modest amount higher. Could there be other factors at play? Sure, but I believe temp is also a contributing factor. But yea this is my last comment on the matter, so lets agree to disagree again.
What it WILL ACTUALLY do is perhaps save a couple watts. We've already seen before on the forums as temps rose we saw a very small increase in power used at the same load. So, yes, efficiency goes up, but not in performance. Nothing changes in ipc. Ive had dozens of cpus on water, and several gpus on water... nada.. zilch...zippo. nunca. No differences at the same clocks. Been there, done that... it's not on me to support my assertion considering what's being said goes against what is commonly held as true.
It's clear there are other differences between your system and the other one to reflect your 'modest' increases... whatever that was (margin of error perhaps??).
Anyhoo, this is about the 7700k, so.. I'll just step back.