The heatpipes might be able to transport 180W TDP-rated CPU's heat, but the fins and fan itself could very well still be the limit. Heatpipes don't cool, they just move (a part of the) heat from one place to another (ideally, not strictly). The heatsink fins then distribute the heat evenly among a large surface, with which the fan will allow heat to be extracted from these fins via the airflow into the air.
Though the "excess" of heatpipes will probably enable a little buffer and the spread is probably carefully designed to get the heat out of the baseplate as quickly as possible to the entire fin array. I have little doubt this cooler will perform well.
Also, TDP ratings tend to be hard to gauge these days as both Intel and AMD use it for a more baseline performance of the CPU. So any K or X series will exceed the TDP rating quite a lot. Hopefully this cooler is accounting for this and it might as well be.