I don't doubt it's physically possible. I doubt Apple implemented it. So I rather wait till there is some hard data. Apple could also have implemented proper cooling for their Intel laptops but they didn't.
I haven't seen too many benchmarks yet, but Dave2D ran a "Cinebench R23" test in a both a single benchmark and thirty minute loop. [1] He saw that the score remained the same after the 30 minutes.
He also reported that the loudest fan noise he could get was 38dB, with typical loads under 30dB. [2]
That's perfectly understandable. It's a major purchase decision.
But also, I'm not aware of anyone that implemented "proper cooling" sufficient to handle the last few generations of Intel chips (at least at the high end.) I read reviews of a variety of machines. All of them had issues with throttling.
I was so happy when the Ryzen 4000 mobile chips were reviewed and did not require elaborate cooling systems just to perform their regular duties. I would be shocked if the 2021 Macbook Pro 14/16" have issues with thermal throttling.
