https://wccftech.com/intels-boxed-cpu-cooler-facelift-10th-gen-comet-lake-processors/

Intel's boxed CPU coolers have seen little changes and a few design variations over the past decade but we haven't seen any major improvement for these coolers that most users would dispose of to equip a better cooling solution on their processors. However, it looks like with the 10th Gen Comet Lake desktop CPUs, Intel is giving their stock boxed cooler a slight facelift which looks pretty good.

The new boxed coolers were spotted by reviewers who had bought retail variants of Intel's 10th Gen Desktop CPUs. The CPU cooler only comes with non-K chips since Intel knows that those who are buying a processor for overclocking would go for a 3rd party cooling solution anyways that will deliver much better thermal performance than the stock cooler that Intel is shipping. You will only find the new heatsink with the 65W non-K and 35W T-series processors.