The VRM heatsink is typically included in Dell factory if user has ordered -k cpu.  Dell pc spec has a number of BTO configurations (built to order).   according to 7000 data sheet, the -k cpu is offered in 7000 MT only.  SFF cpu are all non-k.  This makes sense as the 125W TDP “advanced air cooling” cpu heatsink for -k cpu can only fit tower and not SFF. You can still order VRM heatsink for SFF. [IMAGE]  
I have purchased Optiplex 7000 SFF i7-12700, but I can see the voltage regulator heatsink is missing, is it required for the current CPU or can I ignore it?[IMAGE]7000 sff VR heatsink
Optiplex 7000 SFF, voltage regulator heatsink is missing