Talking about the TDP for CPU and the cooler is a bit useless right now for all the low profile coolers.
Remember this thing that killed Steam Machine prototype reviews:
120W powerful cooling - we have tested this thing, it couldn't even keep a 65W i7-6700 from throttling when running a 60Hz vsync capped games. Felt like something that should be used with 35W TDP CPUs. Similarly ID-Cooling states 120/130/145W TDP etc on their low profile coolers.
The thing is though that cooler manufacturers are either testing these low profile coolers at the same test conditions as big tower coolers, so a big vented case with front and back fans or a chamber that precisely controls the temperature inside by venting out the hot air, OR those 120W are based on test vehicles that are designed for older generations of CPUs and thus 120W for something like intel X99 is completely different than 120W on Zen2. The smaller node size means more thermal density and it's harder to transfer all the heat as fast as possible from the smaller area under IHS to the base of the cooler.
Add deceptive TDP ratings that don't take turbo into account and you have worse thermal dissipation in actual SFF conditions on the cooler vs greatly higher thermal output per die area.
(NOT) fun fact is, IMO Steam Machine prototype failed at reviews exactly because of CNPS2X, or more precisely because team at valve who put this together looked just at specs and paired 95W TDP K-SKUs from intel with this thing and it seems like they didn't test this extensively before handing it out to reviewers. If they went with 65W non-K SKUs and NH-L9i or a copper-core 95W intel box cooler, we could've had actual steam machines right now. But since the prototype failed thermally for CPU, every system integrator trying to tackle this just went completely different route to avoid the issue rather then figuring out how to make it properly.
My point of view on this whole thing with cooling CPUs right now is: Zen+ behaves better thermally in SFF conditions than Zen2. You might get diminishing returns on the investment when using Zen2 and cooler that can't physically handle the heat output. We will have to see how will 4000 series single-die chips behave thermally and potentially they might be a silver bullet for tackling this thermal issue. Chiplet approach might be cheaper to manufacture, but there are most likely bigger energy losses when you have to transfer data between the dies - you get longer routes to handle. If that theory is valid, then maybe Zen3 6 and 8 core CPUs will be a single die SKUs that are perfect for low profile cooling.
For now we are where we are.