I dont see any benefit to this design. The top heat fin array will conflict with Motherboard design. Memory and I/O aside from Air Coolers will not be compatible.
If the additional heat fin array was at the bottom it would make more sense. As it is now your gonna force it to be installed in the 2nd PCI-E slot which on entry level boards you dont get the full speed of the first and on mATX its a no go cause there is no second PCI-E or its not spaced far enough to allow the heat fin not to conflict with other components.
I remember Zalman had a similar after market cooler but wasnt as exaggerated couple years back that made more sense.