1st off I'll declare my interest so there is no confusion - I'm a mod at CoolHardware and a personalfriend of JESSFM who is one half of OCPC (AWOL being the other).
Jess and Awol are well known UK overclockers and have been at the leading edge of OC technology for quite a while. Jess used to offer (maybe still does, ask him nicely) a volt modding service, and runs water cooled, 2 stage volt modded boards himself. It came to the point where they figured they could do a better job than some of the bigger names because they were interested in improving the efficiency and effectiveness of the components and from experience know how to do it.
The Neptune does outperform the Maze in like for like testing, it is more effective at removing heat from the cpu. The OCPC crew also spent quite some time in a beta testing phase where they initially experienced a couple of small cracks in the tops. This problem was analysed and the design changed to prevent it. Further stress testing of the new design has shown no further cracking problems. And the blue LED is just damn sexy
The rads are also great performers. They have many fins and a large surface area to lose heat. Again built to a spec create by people who are overclockers, for overclockers.
One of the problem with reviews is getting the parts. OCPC sell them before they're unpacked

I'm trying to convince Jess to get some samples to me so I can run some like for like tests - I have the rig for it. An abyss is promised and expected any day now. I already have a heater core to run it against. I will post as sson as I get results.
My rig
here