The Thermalright Peerless Assassin 120 SE is the objective winner of this comparison, securing two out of three spec victories. While the be quiet! Light Loop 360mm holds a notable advantage in thermal design power capacity, outperforming the alternative by 25 percent, the Thermalright Peerless Assassin 120 SE remains the superior choice in terms of overall value. Its most significant advantage is a 77 percent better manufacturer's suggested retail price compared to the liquid cooling unit.

Users prioritizing budget efficiency should select the Thermalright Peerless Assassin 120 SE, as it offers a substantial cost advantage. Conversely, the be quiet! Light Loop 360mm is the appropriate choice for builders who require the higher thermal dissipation capabilities provided by its superior TDP rating. Choosing between these two components depends entirely on whether your primary requirement is minimizing expenditure or maximizing the cooling capacity for your specific processor configuration.