I'd like to dissipate 40 watts from a D2PAK.
This little experiment has no vias, and the copper thickness is 1 oz. All the thermal conduction is through the epoxy-glass. Theta is measured from the fet to the aluminum plate. The topside copper is hot near the mosfet but drops off rapidly, so thicker copper would really help spread the heat around... 6 oz maybe?
With thick copper and a zillion vias, and maybe a thinner board, I suspect we can get this below 1 K/w.
This D2PAK fet is rated for 100 amps and 300 watts, both ludicrous numbers.