Really though, you'd have to do your testing on one single rig to get comparable results. 40 degrees C on one rig, might be 50+ on another, depending on how the manufacturer obtains the temp readings.
I for one know that on my IC7-Max3 board, the temps supposively run 5-10 degrees hot. So, I could tell you at 50 load, my temps are actually 40. Another person might say 50, not knowing about how Abit measures their mobo temps.
So if you are comparing temps over the net, I wouldn't take them to heart unless they are temp readings from the same PC with the same conditions.