My reasoning is that the way your boards are built, in order for the back of the pcb to reach 100C, the resistors need to be necessarily at a temperature higher than that (note I am not considering the traces, but I think it is safe to do so, for different reasons). You don't seem to have a problem of too much power generated, as your heat sink is barely warm. In my opinion, your bottle neck is in the thermal coupling between the heat sink and the resistors, unless your experiment is to heat up everything first and then start the fans and take the measurements...
Don't know, I am for sure missing data that you might have, just thought you might be using your IR thermometer to measure the heat sinks like that.