Your all quite misinformed.
Benchers almost never are "given" hardware by their sponsors. When benchers do get sponsors, they are often signing a contract that if hardware is killed, (and its often stores if you havent noticed that sign benchers) they will give the benchers 50% discount or the like.
As for LN2, for $300 you can buy a dewar, and for $50 or so get it filled. To each his own, but its cheaper then phase in some ways (+$200 or so for a decent pot).
As for killing hardware under phase. Just becuase your showing -40C does not mean your cpu can take as much voltage as you can give it. Just because Vapochill provides a socket kit for insulation, doesn't mean thats all the insulation you need, and their are hundreds of resources on computer forums like this that say this and warn you to insulate properly. To use di-electric grease, to not expect an RMA if you do kill something, and to not push excessive voltage. I've seen people on phase with C2D running 1.66 + volts into their cpu's becuase their temps are "still amazing", then they complain their cpu's dead and they have no condensation problems. Meanwhile at 1.64V electron migration occurs in most C2D and kills chips.
Moral of the story? When you run phase, its not about the temperature as your voltage meter. Check what your allowed to use. I say only a .1V+ bump per upgrade in cooling, air @ 1.35 to 1.4, water at 1.5, tec's at 1.6, good phase at 1.65 or less, ln2 up to 1.8v.
With ln2 you almost always end up with a CPU though that is always subzero only to run properly. They become so doused that they need low temps to maintain even normal stability.
So unless you want the same for your CPU under phase, watch your volts.
