Well if you don't care about price, then buy this:
http://www.asus.com/ROG/ARES26GD5/
Dual 7970 GPU with hybrid air/liquid cooling. You can directly funnel the heat out of the case. Wicked expensive. But hey, you said "regardless of price" right?
And since you're persnickity:
Acclaimed DIGI+ VRM joins superior quality 20-phase Super Alloy Power for precise digital control, enhanced performance, reliability, and card longevity
GPU Tweak: modify clock speeds, voltages, fan performance and more, all via an intuitive interface
http://www.asus.com/ROG/ARES26GD5/
Dual 7970 GPU with hybrid air/liquid cooling. You can directly funnel the heat out of the case. Wicked expensive. But hey, you said "regardless of price" right?
And since you're persnickity:
Acclaimed DIGI+ VRM joins superior quality 20-phase Super Alloy Power for precise digital control, enhanced performance, reliability, and card longevity
GPU Tweak: modify clock speeds, voltages, fan performance and more, all via an intuitive interface