its saul good man, a great thing to double check our maths, I am notorious for "careless mistakes" always rushing through too much math since 1st grade LOL. Anyway, looks like your surface area is very close to my figure. What is the formula in Box F4 of your first sheet?
Regarding PPFD, looks like you used AB bin and I used AD. Here is where my math came from, assuming CXB3070 3000K AD bin at 1.4A.
50W X 8 = 400 dissipation W
400 * .48 efficiency = 192 PAR W and 208W of heat
192 * .9 (lens/reflecter/scatter losses) = 172.8 PAR W / 12ft² = 14.4 PAR W/ft²
14.4 * 4.66 * 10.7 = 718 PPFD
208W of heat * 120cm²/heat W = 24960 cm² of heatsink surface area for passive cooling
He has 72" of width so if we take 6" of each end we get about 60" that should be covered by the heatsink, depending how close to the edges the COBs are mounted. The 8.46" X 62" is 24634cm², a bit less than the recommendation but should work well.
A pair of 10"X28" is 26,261 cm², slightly more than the recommendation but offers good spread and good opportunity for staggering. He could definitely tweak it a bit and with 26" pieces, The 10" is a bit cheaper/cm² and if it were me I would prefer the system in 2 pieces for adjustability and it works well as far as wiring, one driver and 4 COBs per heatsink. Then again if you have an even canopy, one heatsink might be a great way to go.