The be quiet! Light Loop 360mm and the Cooler Master MasterLiquid 360 Atmos are objectively tied, as each component leads in one of the four measured specifications. The be quiet! Light Loop 360mm holds the most impactful advantage in noise level, where it performs 3% better than its competitor. Conversely, the Cooler Master MasterLiquid 360 Atmos offers the most significant financial benefit, providing a 7% better MSRP compared to the alternative.

Users prioritizing a quieter computing environment should select the be quiet! Light Loop 360mm for its superior noise level performance. Those who are more focused on budget efficiency should opt for the Cooler Master MasterLiquid 360 Atmos, which provides a more favorable MSRP. Since both coolers are otherwise evenly matched across the remaining specifications, the final choice depends entirely on whether the user values acoustic output or initial cost savings more.