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?

Heheheh... If I ever have that kind of money laying around... Looks like it'd OC a little more than a 7990. Assuming I could fit 3 on my board...
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
Flashing my GPU BIOS is proving impossible without Windows. It'd be a shame as I've gone 2 years and 6 months without needing it. I'll look into the DIGI+ VRM and see what I can do. I have a good feeling about this.
UPDATE: after repositioning my fans and adding a few more, It seems it's stable at about 87C for top card and 78C for middle card after about 30 minutes without outside air. This is still too high for my personal liking, but the system's not crashing, which is a start. I'll leave this running for about another 15-30 minutes while I research DIGI+ VRM and see if these current temps stay stable. If the DIGI+ VRM thing doesn't work, It'll be stuck at these temps for a while.