The new 2012 edition Hydro Series H60 from Corsair offers a lot of things to like. There is the redesigned exterior of the head unit, there is the redesign on the cold plate and the amount of flow they have in these new units. There is even the better SP120L fan that not only handles business, but is a much more attractive solution than Corsair's previous offerings.
Topping it all off, you get really good results with low temperatures, and unless you were stress testing like I do, you should never get near that 54 dB rating unless it is the middle of summer and you have no air conditioner - you get the idea. I didn't even get to the magnets on the head unit that act as an extra hand while you hold the head unit in one hand and try to apply the thumbscrews. Without the gently grasp of the magnets, I could see the top plate flopping around and making things a lot tougher to do without them being there.
To help get the performance we are seeing here, even the second generation pumps, I don't think would really increase the flow even with the use of larger diameter tubing. This makes me think that not only were the plate, fittings and tubing all slightly changed, I think the pump inside also got some tweaking for these new units. If I did have to pick out one thing about this cooler that seemed a little off, it was the reduction in the length of the tubing. While you should still be able to install this in the back of a chassis, you may not be able to hang it in the bays or make it to the top in taller cases. I know 2.5" per tube goes a long way for stretching the amount of tubes you can get from a roll, but this does limit things that were cool about the AIOs with longer tubing on them, like hiding the AIO in the bays.
Considering how well the new H60 did in both the thermals as well as the acoustic testing, on top of the fact that we aren't hanging the 1000 gram contenders that may perform slightly better, the H60 should fit really well in today's market. Considering the Silver Arrow we just tested did rather well, it was $100. Even with more comparable solutions like the Water2.0 series, when they released they were right along these lines.
So, considering that the new H60 this capable, I don't think the near $80 price point is out of line in the slightest. Corsair made the right move to re-do this lineup and take top honors in AIO cooling with this product.