There are a huge number of factors that influence heatsink performance, but one of the most obvious for tower coolers is the number of heat pipes they use. That could be the reason that Cooler Master's latest Hyper H411R and Hyper H412R 92-mm tower coolers have four copper thermosiphons, up from three in the preceding Hyper 103. The new units are fundamentally the same; your choice of model simply determines whether you get a white-LED-equipped fan or one with no lights at all.
Most enthusiasts probably prefer 120-mm coolers like the Hyper 212, but shrinking the spinner allows for a shorter cooler. The name of the game for the Hyper H411R and Hyper H412R is a small size with big performance. While we wouldn't venture to call these coolers "low profile," the new heatsinks are just under 5½ inches tall (13.6 cm). Since they're under six inches tall, they'll fit in cases that the taller 120-mm coolers won't.
The four-pipe configuration is very similar to the company's ubiquitous Hyper 212. However, the heatpipes on this model are set into an aluminum base rather than being smushed together to create the entire baseplate of the heatsink. Whether this will actually have any effect on the heatsink's performance is difficult to say. The boxy fin-stack on the Hyper H411R and Hyper H412R does offer slightly more cooling surface area than the angled backside of the Hyper 103.
Cooler Master hasn't announced pricing or availability for the new heatsinks. The company does call them "affordable," so we'd expect them to go for well south of $50.