I really want to understand what difference we have between iMacs to have such a big fan difference, it must be something with the air conduct or a different heatsink / thermal paste
Then you need to have each test include:
1. Room temp at beginning of test.
2. Overall iMac temp at beginning of test. (Machine just booted can absorb much more heat than one running for 2 hours first)
3. Exact length of time the test was run.
4. An EXACT similar test, i.e. if it is Uningine Valley then everyone needs to run the "Extreme HD Preset" or define EXACTLY what each and every preset is.
5. Serial number of machine/build date and location.
You can't just have people running things all pell-mell whenever and however they like and have a scientific basis to compare.
And as pointed out, the difference between 99C and 105C isn't exactly earth shattering, both are TOO HIGH. This is like trying to find the most polite Mass Murder in Joliet State Prison.