Does heatsink color affect heat dissipation?

Black is the best thermal body in terms of being a absorber or emitter. Let's assume a vacuum situation, if the surface "A" of a black heatsink is totally covered at T1 (temperature 1) by another black body at T2 (temperature 2), the black heatsink would get the energy reflected from another black body at reflection energy Ad(T14-T24) that we call "Stefan-Boltzmann" law of thermal radiation, here refers to Stefan Boltzmann Constant, it is 5.6697 x 10-8 w/m2?K4. Therefore if based on above, T1 is the temperature obtained from the black heatsink onto CPU, T2 is the ambient temperature around CPU. So if T14-T24 is a positive value, we know black is the best heat dissipation transistor since there is no thermal source around CPU inside PC case.