first off, that review isn't exactly a hugely established site, anandtech seem to have a review of a moonsoon heatsink that looks identical so is probo the name they trade with in the states or something. it doesn't out perform the tuniq, and also xbit labs which is a long established and very good site from what i've seen also shows it not being that great of a heatsink.
i trust those reviews, theres one other review on tweak3d that seems to be writen by a 5 year old but shows its vastly superior to a stock intel cooler, big whoop.
theres some fundamently reading you should do on tec cooling, it ADD's heat for the heatsink to get rid of which is normally only overcome by vastly increasing the amount of heatsink surface area. this is why they can be used in watercooling along with a huge rad to get subzero temps but requires HUGE tec's to do so, 226w ones, possibly more, not a 50 w one. the simple theory behind tec use is that for it to be useful you want to match the power of whats being cooled to the power you want for the tec.
it uses 50w's extra and means you need to also get rid of more than 50w's extra heat.
any proper reviews shows its simply not at all worth it as it can't beat the performance of a similarly sized heatsink.
another main idea with tec's is that the cold side of the tec can't be in contact with the hotside of you won't get the full effect of the cooling, the tec doesn't cover the width of the base as the tec isn't used at low temps, if it covered the whole width of the base it would not work when not turned on as tec's are insulators until the have power applied across them. so its not even being used as tec's are designed to be, its a complete gimmick.
there are useful uses, and there is probably quite a good design in this sink, but its mostly the size of the heatsink and the two fans shrouded to give good cooling than anything else. it even seems it might be bigger and have better airflow than a Tuniq, reason it doesn't cool aswell? the extra 50w this one has to dissapate probably.
due to the shrouding you do get a negative side affect though, not so good cooling around the cpu socket, PWM 's can heat up and xbit labs review tested those temps(compared to the TT typhoon rather than the tuniq) and the typhoon has lower pwm temps.