In reference to Ask the Developers - #27 answer received on DHS:
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A: No. Prior to releasing the Dual Heatsink upgrade the forums were abuzz with whether or not they would be mandatory on all Mechs. With the numbers we've chosen, they aren't, so I'd say we answered those questions well. [Garth]
This is telling us a few things. PGI does not want 2.0 DHS (due to their internal testing saying the heat system became irrrelevant). So they want a lower dissipation for DHS so they leave SHS viable (whats the point of Lvl 2 Tech? Replacement of Lvl 1 Tech!) while not completely invalidating their heat system, which one good peice of news, they said in the future they *might* implement the other heat penalties:
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A: We've talked at great length about this - so we do read your threads, and we have 'threads' of our own. Currently it's a 'maybe later'. [Garth]
Now, based on PGI's theory, having 1.4 DHS outside the engine while 2.0 DHS inside the engine (for both dissipation and capacity) is their balanced approach to DHS. They allow for SHS to be useful but not invalidate SHS. But, this is an obvious issue with mechs that need more than the engine heatsinks to dissipate heat from their weapons efficiently. Here is some data of the current DHS implementation:
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250 -

350 -

From the above charts, you can see that DHS for larger mechs is going to be an issue and will have extra tonnage laying around, thus will most likely have better dissipation with SHS while smaller mechs will have extremely good DHS as they will never need any more than the engine heatsinks. This is extremely visible with the AWS-8Q.
Proposal -
My proposal, in order to normalize the DHS and balance them across the mech classes while not invalidating SHS. DHS provide 0.17 dissipation across the board while providing 1.0 capacity. Below are some charts using the same engines listed above:
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250 -

350 -

These charts show much more balance between larger mechs and smaller mechs. The proposed DHS will provide the benefits of what DHS are suppose to do, allow for the same dissipation for less tonnage, while at the expense of critical slots. What this also does is allow SHS to allow for larger capacities for more alpha strikes and higher dissipations for the same critical slots and more tonnage.
Summary -
The current DHS are a burden on the players, PGI trying to balance weapons around the wonky system, and unbalanced between the mech classes.
The proposed system will unburden the unbalance between the mech classes, by providing the same benefit across all mechs, and give a more balanced heat system so that issues with large heat weapons are not needing larger rebalancing in their numbers.
Edit: Google Docs for Excel Spreadsheet - DHS Compilation.xlsx
FYI, Google Docs broke my charts but all the work to calculate the dissipation rates and whatnot works. If you want to change the engine, do it by ratings of 25. Modify to your hearts content.
Edited by Zyllos, 04 December 2012 - 04:36 PM.