The DeepCool AK400 and the Thermalright Assassin X 120 Refined SE are tied in their objective performance comparison, as each component leads in one specific category with one tie. The DeepCool AK400 holds a significant advantage in its TDP rating, which is 47% better than its competitor. Conversely, the Thermalright Assassin X 120 Refined SE offers a notable benefit in its MSRP, which is 40% better than the alternative.

Users prioritizing thermal management capacity should select the DeepCool AK400 for its superior TDP rating. Those focused on budget-conscious builds should choose the Thermalright Assassin X 120 Refined SE due to its advantage in MSRP. Both coolers provide comparable performance across the remaining metrics, making the choice dependent on whether the user values higher thermal headroom or a more favorable initial cost.