The Thermalright Peerless Assassin 120 is the objective winner of this comparison, securing two out of three spec victories. While the be quiet! Light Loop 360mm offers a superior thermal design power rating, which is 36% better than its competitor, the Thermalright Peerless Assassin 120 holds the most impactful advantage with an MSRP that is 76% better, providing significantly higher value based on the provided specifications.

Users prioritizing budget efficiency should select the Thermalright Peerless Assassin 120, as its cost-to-spec ratio is substantially more favorable. Conversely, those who require the highest possible thermal management capacity should opt for the be quiet! Light Loop 360mm. By choosing the latter, users gain a 36% improvement in TDP rating, making it the appropriate choice for systems where maximizing heat dissipation is the primary requirement over initial component expenditure.