NH-L12S is 72mm high and already has some compatibility issues on modern ITX motherboards. Adding 3mm won't fix that I'm afraid, especially when using a 25mm thick fan, effectively worsening compatibility.
I'm just using my Alpenfohn Black Ridge as a guide to be fair. It's not the most compatible cooler.
It's 75mm high with the fan on top, but anyone using a fan sucking in over SFF perforations will enjoy the most horrible turbulent noise.
Having the same 'block out' space for a 25mm fan and X depth heatsink, it becomes irrelevant if it's a top mounted fan or underneath mounted fan, it just allows you to have the fan away from the side perforations where it's noisy.
I'd rather see these coolers where the expectation is to have them in low profile positions sucking in through perforations, to have the fan under the heatsink and the flow through the perforations being more laminar and through the heatsink, rather than being chopped up by the fan and causing a racket.
Dimensionally it's almost irrelevant, but from a noise perspective in situ it makes a big difference.
I suppose the point is, we can all ask for a cooler perfect for our needs.
The NR200 has probably prompted this cooler to come into existence, and it's also captured Streacom DA2 users in that height category too.
I've just unboxed mine to take a look and it's really very nice. It's probably going to give me a realistic 20%+ cooling capacity again vs the next best cooler (Quad Lumi) at the 145mm height.