No argument at all.
The first part of what I said is important:
'
Part of the thermal design' implies you have done the
power/thermal calculations explicitly! The statement wasn't a generalization at all.
I was commenting on an earlier post that expressed surprise and doubt that heat sink orientation is important
in general. In fact, the penalty is quite large as can be seen in the link I included above, and many heat sink manufacturers publish dramatic horizontal vs. vertical performance differences for passive applications in their data sheets. For the B200, I doubt the fins are even needed based on your and other comments, but I am not in any position to do that calc.