I took mtwiegs advice and now use 10R resistors, and six heatsinks, so its total of 72 10r resistors (12 per heatsink).
I dont have the duct, but rather the heatsinks will all be in a funnel, and i will try to keep this as tight to the heatsiks as possible.....i intend for the fans to blow air up from beneath the heatsinks and up through the funnel, in which the fins are located....i will try not to have gaps in the funnel
I will try and make "legs " (stilts") for the heetsinks so that they stand high and air can be blown up from under them....also, the fans , i will try and make it so that the heetsinks do not crush the fans which will be under them.
so now each resistor dissipates 9W max, and thats 108W per heetsink. So total heat rise will be 40degC + (9 * 4.2) + (108 *0.306) = 110degsC
That considers a 40degC ambient.
I cannot find a 3D mechanical drawing package for me to use to draw out the hardware, so ill have to just bodge everything together with wooden blocks, bits of cardboard, and aluminium bars etc.