Curious, we asked Intel about the interface between the Ivy Bridge die and the heat spreader. Intel has confirmed to TR that Ivy uses a "different package thermal technology" than Sandy Bridge. The firm stopped short of answering our questions about why the change was made and how the thermal transfer properties of the two materials compare. However, Intel claims the combination of the new interface material and Ivy's higher thermal density is responsible for the higher temperatures users are observing with overclocked CPUs.
Intel also points out Ivy Bridge has a higher TjMAX specification, which governs when the CPU starts throttling in order to protect itself from heat damage. The cut-off for the Core i7-3770K is 105°C, while the 2600K starts throttling at 100°C.