I think I am considering this theory possible: As idle temps on Astelith's machine are much more lower - and also his iMac's cooler seems to be able to cool down the GPU much more effeciently (for example keeping GPU die temp between 93-94 C on gaming when fan set to 2700rpm, comparing to mine and most of the others that still suffer temps like 106 C and throttling), I am thinking that there is something wrong in the iMac retina's cooler heatsink's fastening and/or the used thermal paste (= meaning the contact between GPU die and heatsink must be very poor in most of the riMacs).
Also as this kind of product tolerance is allowed in most of the iMac 5k's Apple outputs with outrageous prices, I believe it does not much help to contact Apple service for repairing this, because they just will test the machine and as it's within their tolerances, they will return it back to customer as it is.
So this is just my theory, but I believe now that if I open my iMac I will see a chunk of poorly applied white thermal paste between GPU and heatsink just like in these iFixit pictures:
(Maybe for some unknown reason there are some unit's that do have a different thermal paste, or applying it is done properly, like Astelith may have. Not know for sure, though, but Astelith's temps really would suggest something like this.)
So I am really considering that instead of sending this thing back to Apple service to be done nothing, I am going to order a replacement display attachment sticker and opening tools and open this thing and check the cooler's heatsink attachment and repaste the CPU, GPU and memory die contacts with proper Silver compound. (At the same time I could replace also 1 TB SSD inside this bought much inexpensive afterwards than from Apple). iFixit provides really good instructions
here.
Of course this is insane that after you buy a 3500 euros computer the first thing is that you need to disasseble it to thousand pieces to make it run properly. Also this is not something that average Joe could do, but I think in my case I've got quite a good background for this considering my last
building project here.
So we'll see. I will keep you posted in case I will do it. In the meantime further tests still have to be done.