Sainty: Obviously nobody talks about the fan of the mobos, as there are much more mobos without fan than with fan, Gigabyte or not, P35 or not. But, Gigabyte has not only motherboards, but video cards, CPU fans, computer cases, etc. And back to the mobos, although they mostly don't have fans, they still control the CPU fan rpm and possibly also of case fan rpm, so they still have role in silence issues. Also, it's important if popular silent CPU coolers mechanically fit. (Also, the passive cooling of the chipset and of MOSFET-s is factor, as they have an influence on how much air movement is needed inside the case, although it's surely a minor thing.)
BTW, lame fan rpm control (i.e., not adjustable in the BIOS setup, and the Windows-only(!) controller software is also lame or too buggy) is not a Gigabyte specialty, but a quite widespread thing, so I just used to take the mobo out of the equation: like most guys here probably, I use a CPU that's cool enough combined with a wildly over sized cooler, so that I can just chose a constant low voltage (e.g. using a fanmate, because, of course, the damn mobo doesn't let me chose a constant DC voltage or PWM percentage or -- God forbid -- PRM either...) that's enough even in the extreme cases (like 42C/108F ambient + Prime95) and is still silent enough. But this primitive constant rpm solution may doesn't work well with a really hot CPU (like quad core). And since the whole issue is just a little software issue (like maybe it could be easily improved even with a BIOS update), it's annoying that companies don't care about the topic (I know, because there is no money in it, since 99.9% of users is unaware of the issue). Anyway... fanmates are not expensive, nor many needs high-end quad cores, so whatever... Just it's obvious that they don't give a sh*t, and then they fancy around with these testing chambers... well, it just makes that mentioned annoyed felling stronger.