My opinion, current formula (CPUZMT*Heaven)/Volume is not fair in terms of SFF. In fact it is not performance per liter, it’s performance*performance per liter.
From my point of view (CPUZMT+Heaven)/Volume or similar will be much more fair.
Lets take those two results:
7179 - Gautam - i9 7960X - GTX 1080 Ti - (11537*4916)/7.9 - Post #232
3381 - petricor - i7 8700k - GTX 1080 - (4349*3887)/5.0 - Post #186
11537/7.9=1460 and 4916/7.9=622
4349/5=870 and 3887/5=777
So PPL GPU for second is better. When CPU PPL is 7500/5=1500, both will better, but complete PPL (current formula) will be lower
One more:
2579 - n4ru - i7 8809G - RX Vega M GH - (2930*1426)/1.62 - Post #181
2930/1.62=1809 and 1426/1.62=880
so, to beat this need 9100/5=1820 and 4500/5=900
DeskMini GTX/RX Z370 need 6300/3.5=1800 and 3200/3.5=914