This paper presents the results of numerical simulations and experimental tests carried out to assess the feasibility and suitability of graphite castellated tiles as beam-facing component in the diagnostic calorimeter of the negative ion source SPIDER (Source for Production of Ions of Deuterium Extracted from Radio frequency plasma). The results indicate that this concept could be a reliable, although less performing, alternative for the present design based on carbon fiber composite tiles, as it provides thermal measurements on the required spatial scale.