Nope. I have a feeling that the whole concept of "heat watt calculators" are missing the boat. Ever had Prime95 crash due to aggressive memory timing? I have. The power that your CPU is capable of producing under 100% software load is influenced by other components. So if you set a CPU to say a low multiplier and a really high FSB, you may change the heat load under programs like Prime95 by changing memory bandwidth. Interesting questions, but difficult to test/prove. Here are some numbers from my diode reader while idling via WPCredit CPUHLT:
(0.125C res and 4Hz)
See that there's still a regular oscillation in CPU temp? No such thing as 100% idle. Not so sure there is 100% load either. Such is the challenge of having monitoring equipment that is decent (but still perhaps not accurate).