We found that a small difference of even a few millimetres in the gap between the fins affects the heat flow significantly.
And apparently the surface can also affect efficiency. Heat sink fins that have striations exposing more surface area vs. a completely smooth surface are supposed to work better in a convection application. In fan-cooled applications it can be argued that a smooth surface has better, less turbulent airflow.
There are some amplifier models that have/had horizontal finned heat sinks (Music Hall, Musical Fidelity, Odyssey, Sim Audio, etc.) which seems to fly in the face of convention - and convection.
Steve