While we wait for his answers, here is everything about Kapton Tape. I have been thinking about it, too.
You get some elongation as the temp. rises but not much.
http://www.dupont.com/content/dam/assets/products-and-services/membranes-films/assets/DEC-Kapton-summary-of-properties.pdf
Some of the properties such as tensile strength will degrade to zero over time, in heat. It doesn't like UV exposure, or water.
But, I am not sure what you mean. Just use it like masking tape? Or is it double sided between the COB and the sink? The problem is not attachment, you know?
The problem is to create a thermally efficient bond between the junction and the heat sink. Not an easy problem. To see the problem you need imagination as it happens on the microscopic level.
Supra when through enormous work to polish his heat sink. Why? He made the surface as gap free smooth as possible. It shines, it reflects, it looks like 4 wires when there are only 2.
I saw a prototype of our latest processor yesterday. It is polished as fine as a mirror in a telescope. Why? Same thing. It is what the polished side the heat sink clamps to.
So, heat can only transfer directly molecule to molecule. If a molecule of aluminum is in DIRECT contact with molecule of COB bottom surface, heat will flow easiest. But, if there is the most sub-microscopic gap in smoothness there, it is an AIR GAP. <GASP>
Now the heat has to go through molecules of air first.
This is why use expensive silver based gap filling compounds, because the gaps we are talking about are not visible to the eye.
So, can Kapton apply enough pressure to keep the gap filler happy? That's the main question.
That's why we use screws, polish work, and gap filler.