The Thermalright Peerless Assassin 120 is the objective winner of this comparison, securing two out of three spec victories. While the Noctua NH-U12A maintains a notable lead in acoustic performance, offering a 12% improvement in noise levels, the Thermalright Peerless Assassin 120 provides a more significant advantage in value. Its most impactful strength is its MSRP, which is 64% better than that of the competing model, making it the superior choice based on the provided specifications.

Users prioritizing budget efficiency should select the Thermalright Peerless Assassin 120, as it offers the most favorable pricing. Conversely, those who place a premium on quiet operation should opt for the Noctua NH-U12A. By choosing the Noctua NH-U12A, you gain the benefit of its superior noise level reduction. Ultimately, the decision rests on whether you value the significant cost savings of the Thermalright option or the acoustic refinement offered by the Noctua alternative.