Who needs thermodynamics when you have guesswork to rely on.
Heatsinks (and cpu heat spreaders) are nickel plated, as the thermal resistance of the nickel-nickel interface is lower than that of nickel-copper, and of copper-copper. The new trend for copper based ones is a consequence of the community shouting loudly that it wants shiny copper bases.
As gold is particularly malleable it should work well as an interface. I'd stick with nickel if it's an option though, with the ideal being to lap then electroplate then lap to produce a flat nickel surface.
It probably isn't worth the hassle.