Once you establish yourself as a maker of water-blocks, you then cannot expect the public to hold your results, especially if they show your products beating currently shipping competing products, with anything less than derision.
It's not the intent, integrity, or the honesty of the tester being called into question, it's the simple nature of a direct conflict of interest. The onus is on the tester then to establish a lack of bias through independent unbiased review, which immediately renders the manufacturer's own competitor analysis totally toothless.
Okay for a manufacturer to rank their own products against each other though.
If you want a classic example, look no further than Apple's recent "World Fastest PC" claim, and boy has their lack of independence been slapped around for that one.
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