Conclusion:
I have no problem making the statement that this water cooling unit offers a lot of "bang for the buck" as well as other features that can appeal to many. For all tests except overclocked load, it performed within a few degrees of the Noctua NH-D14, which is more expensive than the Corsair H60. It's very compact, requires little to no maintenance, is quiet, and performs well even for those who plan to overclock.
However, it may not be for those looking to perform very extreme overclocks, as the performance and effectiveness of the cooler begins to degrade as the heat output of the processor increases, and one would be better off purchasing a high-end air cooler that can keep up with the extreme heat loads. This is caused by what is known as "heat soak", which is when the radiator and the rest of the components heat up, which significantly reduces the effectiveness of the unit.
Perhaps having another fan on this unit in a push/pull setup would help this, but with a radiator on the level of size of this one, as with any radiators, it's only effective up to a maximum wattage input at a given ambient temperature. Once the rate of heat input to the system exceeds the maximum effective dissipation rate of the radiator, this leftover heat input goes into increasing the temperature of the system until it is at equilibrium. This simply means a higher overall coolant (water) temperature, meaning a higher processor temperature. Long story short, don't expect excellent temperatures on an i7 930 at 4.5GHz!
Overall, I like this unit. It is very compact, quiet, self-explanatory, and little or no maintenance is needed (i.e. cleaning dust out of heatsink fins, draining/refilling the unit, etc). I am also one of those folks who love to work on the presentation of the interior of the computer case, and staring at the top of a huge heatsink takes away from the look slightly. I love the cleanliness and sleekness of the Corsair H60 and the way it makes the inside of the HAF932 look.
With all that said, for the price, it is well worth it and I hope Corsair keeps up the good work!