Legit Reviews reports Gigabyte is showing off its Ultra Durable 5 technology (with PowIRstage) at Computex by comparing it to traditional MOSFET designs. One of the advantages of PowIRstage are the much cooler temperatures:
The Ultra Durable 5 technology from GIGABYTE uses an ultra cool and ultra efficient power delivery method for the CPU. The IR3550 PowIRstage is said to run as much as 60 degrees Celsius cooler than traditional MOSFET's.
We can see in the above photo from GIGABYTE that under the same circumstances the traditional MOSFET design is running at 97.6 degrees Celsius while the new PowIRstage design is running 35.1 degrees Celsius cooler at only 62.5 degrees Celsius! That's a pretty significant difference. GIGABYTE also had a display with 28 of their motherboards on being shown off. It's an impressive product stack considering that appears to be only their Intel Motherboards.