The DeepCool LS720 360mm is the objective winner of this comparison, securing more individual specification victories than the Cooler Master MasterLiquid 360 Atmos. While the latter offers a notable advantage in acoustics, the DeepCool LS720 360mm provides the most impactful benefit by being 29% better in terms of MSRP. This significant cost efficiency makes it the superior choice for users prioritizing value, whereas the Cooler Master MasterLiquid 360 Atmos remains 12% better regarding noise levels.

Users who prioritize a quieter computing environment should select the Cooler Master MasterLiquid 360 Atmos to take advantage of its superior noise performance. Conversely, the DeepCool LS720 360mm is the ideal component for budget-conscious builders who want to maximize their hardware investment without sacrificing the performance benefits associated with its higher spec-win count. Choosing between these two coolers depends entirely on whether your primary goal is minimizing operational sound or optimizing your total expenditure.