It might be a useful formula _if_ the numbers were real. Note that when AMD tells you that a 9900X cpu is has a 120W TDP, that's because they picked three numbers to plug into that formula that result in 120 popping out. They picked the result of 120 first, and then found numbers to put into the formula so that it gives you that result.
But the reason I say that it’s physically meaningless is that real heat dissipation is strongly temperature dependent. The thermal conductivity of a heatsink goes up as the temperature goes up because heat is more effectively transferred into the air at higher temperatures.
But the reason I say that it’s physically meaningless is that real heat dissipation is strongly temperature dependent. The thermal conductivity of a heatsink goes up as the temperature goes up because heat is more effectively transferred into the air at higher temperatures.