I need to have more of a think about this but surely the characteristic heat transfer area for a water block is the area of the heat spreader/core. Fin design and spacing is a design constraint. Overall performace may (i would not like to say definitly as jet height above the block surface is important) increase but efficentcy will be reduced by using taller fins.
I need to think more but my head hurts. You could well be right.
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