Step 1: Recall the heat rate formula for a very long fin.
For a fin long enough that its tip loses no heat, the heat rate is \(Q = \sqrt{hPkA}\,\theta_b\), where \(P\) is the cross-section perimeter, \(A\) is the cross-section area, \(k\) is the conductivity, \(h\) the heat transfer coefficient, and \(\theta_b\) the base excess temperature. Since \(h\), \(k\), and \(\theta_b\) stay the same before and after, the ratio of heat rates reduces to \(Q_{square}/Q_{circle} = \sqrt{(P_sA_s)/(P_cA_c)}\).
Step 2: Work out P and A for the square fin.
Let the side of the square be \(a\). Its perimeter is \(P_s = 4a\) and its area is \(A_s = a^2\), so \(P_sA_s = 4a^3\).
Step 3: Work out P and A for the circular fin.
The diameter equals the square's side, so \(d = a\). Its perimeter is \(P_c = \pi a\) and its area is \(A_c = \pi a^2/4\), so \(P_cA_c = \pi^2a^3/4\).
Step 4: Take the ratio.
\[ \frac{Q_{square}}{Q_{circle}} = \sqrt{\frac{4a^3}{\pi^2a^3/4}} = \sqrt{\frac{16}{\pi^2}} = \frac{4}{\pi} \]
Option (B) is what you get if you forget to take the square root, and (C) and (D) come from flipping the ratio the wrong way round.
Final Answer:
The square fin transfers more heat because it packs a larger perimeter-to-area product than a circle of the same characteristic length.
\[ \boxed{\dfrac{4}{\pi}} \]