The Results
With the Core i7-920 running at the stock 2.66GHz the TRUE Spirit isn't turning heads, but it is doing well for a sub $40 CPU cooler. At 64.25*C it is 5.25* better then stock and only 5.5* behind its cousin, the Ultra-120 1366RT.
With the system overclocked to 3.5GHz it is still doing very well for a sub $40 cooler. With the system at full load the temps averaged 70*C, only a 1/4 degree off the Ultra-120 1366RT and only 1.5*C off the Noctua NH-U12P. This is very nice for a cooler that is around $20 cheaper than the Ultra-120 or the NH-U12P.