As long as the heatsink is made by a reputable company, the fans would be the deciding factor here for similarly sized heatsinks.
This is obvious, so we agree.
Where we differ is the perspective.
You and most people here focus on the "out-of-box" experience, which is valuable for people who will never even consider changing the stock fans.
I focus on the "potential" experience. The fact is, the "potential" experience from a CPU cooler lies in the heatsink.
With oob experience thinking, you must also consider the stock TIM, which also plays a huge role in performance.
Fans and TIM are user-serviceable, but the heatsink is not. Another fact is, if you are on TPU, I believe (and hope) that you will seek out the feasibly best fans and Tim to maximize your experience. In that thinking, the heatsink is your bottleneck.