The Noctua NH-D15 is the objective winner of this comparison, securing two out of three spec victories. Its most significant advantage over the Cooler Master MasterLiquid 360 Atmos is its MSRP, which is 29% better. While the liquid cooler offers a higher TDP rating, the air cooler provides superior value based on the provided specifications. This makes the Noctua NH-D15 the more efficient choice for users prioritizing cost-effectiveness in their cooling solution.

Users should select the Noctua NH-D15 if they want to maximize their budget, as it offers a 29% advantage in MSRP. Conversely, the Cooler Master MasterLiquid 360 Atmos is the better option for those who require higher thermal management capabilities, as it holds a 20% advantage in TDP rating. Choosing between these two depends entirely on whether the system build prioritizes raw thermal capacity or a more favorable price point.