Numerical simulations were conducted to investigate the correlation between assessments based on the total entropy generation rate criterion and the thermal resistance criterion in the context of evaluating heat transfer performance. This study focused on a parallel plate channel heat sink with the lower wall subjected to a constant heat flux, under various flow constraints. The flow was assumed to be laminar and fully developed. The energy equation was discretized using the control volume-based power law scheme, and the resulting algebraic equations were solved by the line-by-line method. Optimal channel heights which lead to minimize irreversibility and temperature difference between heated wall and inlet fluid temperatures were determined by both the total entropy generation rate and thermal resistance criteria under four distinct flow constraints: identical mass flow rate, identical inlet velocity, identical pumping power, and identical pressure drop. The investigation revealed a lack of significant correlation between the optimal channel heights derived from assessments based on the total entropy generation rate and thermal resistance. Consequently, the utilization of the total entropy generation rate criterion for evaluating heat transfer performance, based in the second law of thermodynamics, instead of the thermal resistance criterion, based in the first law of thermodynamics, was deemed inappropriate. The total entropy generation rate criterion was based on the minimization of the irreversibility and served as an indicator of heat transfer quality. As a recommendation, it is suggested that results obtained from both the total entropy generation rate and thermal resistance criteria for assessing heat transfer performance be presented separately for each specific application.