Cited as a reference
Raspberry Pi Heatsink Efficiency
Why people recommend it
Cited as a measured temperature test suggesting a heatsink alone makes little difference to an early Pi, so cooling is rarely needed.
Watch for: Early Pi model; results may not transfer
In their words
Here is one with heatsink and one with an additional fan.
joan on raspberrypi.stackexchange.com, Aug 2014. CC BY-SA.