Update to 09/08/2010 newspost.
William Gordon, the original owner of HeatsinkFactory.com just wrote in to clarify what's been happening with this cornerstone of online heatsink shopping. William has clarified why the website was offline for a short period of time, saying; "I noticed your article stating HeatsinkFactory is out of business and I wanted to clarify that is not true. The site is now owned by Mark Friga Jr. of FrozenCPU. It was down temporarily while the transition took place."
So good news, HeatsinkFactory.com is back and selling heatsinks!